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Notice of China Insurance Regulatory Commission on Issuing the “Detailed Rules for the Implementation of the Measures for the Administration of the Reserves of Non-life Insurance Business of Insurance Companies (for Trial Implementation)”
(No. 10 [2005])
All property insurance companies and reinsurance companies:
In order to better implement the “Insurance Law of the People's Republic of China”, our Commission has, in accordance with the “Measures for the Administration of the Reserves of Non-life Insurance Business of Insurance Companies (for Trial Implementation)” (Order No. 13 [2004] of CIRC) (hereinafter referred to as the “Measures for Trial Implementation”), formulated the “Detailed Rules for the Implementation of the Measures for the Administration of the Reserves of Non-life Insurance Business of Insurance Companies (for Trial Implementation)” ( hereinafter referred to as “Detailed Implementation Rules”), which have been printed and are hereby distributed to you. Please comply with and implement them.
In order to ensure the cohesion between the old system and the new one and steady transit from the old one to the new one, the insurance companies that started their business operations before December 15, 2004 may, by January 1, 2007, submit their accounting statements and the repayment capacity reports to CIRC under the “double-track system”, that is, an insurance company may, when providing reserves at the rates prescribed in the “Accounting Rules for Insurance Companies”, offer another set of data of for-check reserves provided at the rates prescribed in the “Measures for Trial Implementation” and the “Detailed Implementation Rules”. As of January 1, 2007, all companies need only to provide reserves at the rates prescribed in the “Measures for Trial Implementation” and the “Detailed Implementation Rules”. The insurance companies that started their business operations after December 15, 2004 shall not adopt the “double-track system”, but provide their reserves directly at the rates prescribed in the “Measures for Trial Implementation” and the “Detailed Implementation Rules”.
February 2, 2005
Detailed Rules for the Implementation of the Measures for the Administration of the Reserves of Non-life Insurance Business of Insurance Companies (for Trial Implementation)
| | 中国保险监督管理委员会关于印发《保险公司非寿险业务准备金管理办法实施细则(试行)》的通知
（保监发[2005]10号）
各财产保险公司和再保险公司：
为更好地贯彻落实《中华人民共和国保险法》，根据《保险公司非寿险业务准备金管理办法（试行）》（保监会令〔2004〕13号）（以下简称“《试行办法》”），我会制定了《保险公司非寿险业务准备金管理办法实施细则（试行）》（以下简称“《实施细则》”）。现印发给你们，请遵照执行。
为实现新旧制度的有效衔接和平稳过渡，2004年12月15日之前开业的保险公司在2007年1月1日前可按“双轨制”向中国保监会报送财务报告和偿付能力报告，即在按《保险公司财务制度》规定的标准计提责任准备金的同时，提供另一套按《试行办法》和《实施细则》规定的标准计提的责任准备金备考数据。从2007年1月1日起，各公司只按《试行办法》和《实施细则》规定的标准计提责任准备金。2004年12月15日之后开业的保险公司不适用“双轨制”，直接按照《试行办法》和《实施细则》规定的标准计提责任准备金。
二00五年二月二日
保险公司非寿险业务准备金管理办法实施细则(试行)
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Article 1 The present Detailed Implementation Rules are formulated in accordance with the “Measures for the Administration of the Reserves of Non-life Insurance Business of Insurance Companies (for Trial Implementation)” (Order No. 13 [2004] of CIRC) (hereinafter referred to as the “Measures for Trial Implementation”) promulgated by China Insurance Regulatory Commission (hereinafter referred to as “CIRC”) for the purpose of better implementing the “Insurance Law of the People's Republic of China ”.
| | 第一条 为了更好地贯彻落实《中华人民共和国保险法》，根据中国保险监督管理委员会（以下简称“中国保监会”）发布的《保险公司非寿险业务准备金管理办法（试行）》（保监会令〔2004〕13号）（以下简称“《试行办法》”），制定本实施细则。
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Article 2 “Non-life insurance business” as mentioned in the “Measures for Trial Implementation” shall refer to the insurance businesses other than life insurance business, including the following insurance businesses and the reinsurance business thereof:
| | 第二条 《试行办法》所称非寿险业务，是指除人寿保险业务以外的保险业务，包括以下保险业务及其再保险业务：
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(1) enterprise property insurance
| | （一）企业财产保险
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(2) family property insurance
| | （二）家庭财产保险
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(3) engineering insurance
| | （三）工程保险
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(4) liability insurance
| | （四）责任保险
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(5) credit insurance
| | （五）信用保险
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(6) guaranty insurance
| | （六）保证保险
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(7) statutory third-party liability insurance for motor vehicles
| | （七）机动车辆法定第三者责任保险
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(8) commercial third-party liability insurance for motor vehicles
| | （八）机动车辆商业第三者责任保险
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(9) motor vehicle body loss insurance
| | （九）机动车辆车体损失保险
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(10) other motor vehicle insurances
| | （十）机动车辆其他保险
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(11) vessel insurance
| | （十一）船舶保险
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(12) freight insurance
| | （十二）货物运输保险
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(13) special risk insurance
| | （十三）特殊风险保险
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(14) agricultural insurance
| | （十四）农业保险
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(15) short-term health insurance
| | （十五）短期健康保险
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(16) accident injury insurance
| | （十六）意外伤害保险
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(17) investment-based non-life insurance and
| | （十七）投资型非寿险
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(18) other types of insurances
| | （十八）其它类保险
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Article 3 “Any property insurance company or reinsurance company that runs the non-life insurance business” as mentioned in the “Measures for Trial Implementation” shall, in accordance with the provisions of CIRC, comply with the non-life insurance actuarial elements and methods to fully predict the possible future losses and expenses, and to prudentially evaluate all items of reserves.
| | 第三条 凡是经营《试行办法》所称非寿险业务的财产保险公司和再保险公司，应当按照中国保监会的规定，遵循非寿险精算的原理和方法，对未来可能发生的损失和费用进行充分的估计，谨慎评估各项准备金。
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Article 4 The reserves other than those unearned premium reserves and outstanding loss reserves, which are required by CIRC provisions to be provided, such as catastrophe risk reserve, etc., shall be separately prescribed by CIRC.
| | 第四条 除未到期责任准备金和未决赔款准备金之外的中国保监会规定应当提取的其它责任准备金，如巨灾风险责任准备金等，由中国保监会另行规定。
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Article 5 An insurance company shall adopt the 1/24 method, the 1/365 method or other more prudential or reasonable methods to evaluate the unearned premium reserves of the non-life insurance business. With respect to statutory third-party liability insurance for motor vehicles, it shall adopt the 1/365 to evaluate the unearned premium reserves.
| | 第五条 保险公司应当采用二十四分之一法、三百六十五分之一法或者其他更为谨慎、合理的方法评估非寿险业务的未到期责任准备金。其中，对于机动车辆法定第三者责任保险，应当采用三百六十五分之一法评估其未到期责任准备金。
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Article 6 An insurance company shall, when evaluating an unearned premium reserve, test the adequacy thereof. The amount of provision of the unearned premium reserves shall not be lower than the following amount, whichever is larger:
| | 第六条 保险公司在评估未到期责任准备金时，要对其充足性进行测试。未到期责任准备金的提取金额应不低于以下两者中较大者：
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(1) the balance after deducting the relevant investment income from the anticipated future indemnities and expenses; or
| | （一）预期未来发生的赔款与费用扣除相关投资收入之后的余额；
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(2) the value of assumed surrender of all policies on the reserve evaluation date.
When the unearned premium reserve is inadequate, the insurance company shall provide insurance premium inadequacy reserve, which shall be able to make up the margin between the unearned premium reserve and the larger amount as mentioned in the preceding paragraph.
| | （二）在责任准备金评估日假设所有保单退保时的退保金额。
当未到期责任准备金不足时，应提取保费不足准备金，提取的保费不足准备金应能弥补未到期责任准备金和上述两者较大者之间的差额。
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Article 7 An insurance company shall not, when evaluating an outstanding loss reserve which has occurred and has been reported, deduct the prepaid indemnities for the corresponding claim case.
| | 第七条 保险公司在评估已发生已报案未决赔款准备金评估时，不得扣减为相应赔案所预付的赔款。
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Article 8 An insurance company shall, when adopting the chain ladder method, average indemnity method, reserve progression method, or B-F method, etc. to provide an outstanding loss reserve which has occurred but has not been reported, adopt at least two methods to make prudential evaluation, and shall determine the optimal evaluation value according to the maximum value of the evaluation results.
| | 第八条 保险公司采用链梯法、案均赔款法、准备金进展法、B-F法等方法提取已发生未报案未决赔款准备金时，应采用至少两种方法进行谨慎评估，并根据评估结果的最大值确定最佳估计值。
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Article 9 An insurance company shall disclose in detail the contents contained in the direct loss adjustment expense reserve and indirect loss adjustment expense reserve, the method of apportioning indirect loss adjustment expense reserves, the apportionment ratio, etc. in the notes of its non-life insurance business reserve statements (see Annex).
| | 第九条 保险公司应对直接理赔费用准备金和间接理赔费用准备金所包含的内容、间接理赔费用准备金分摊方法、分摊比率等在保险公司非寿险业务准备金报表（见附件）的附注中详细披露。
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Article 10 An insurance company shall prudentially evaluate the outstanding loss reserves. With respect to any insurance company which has run its business in China (excluding Hong Kong, Macao and Taiwan) for less than three years or whose growth rate of insurance premium income in the current year exceeds 50%, its loss ratio of the current accident year, which is calculated on the basis of the evaluated outstanding loss reserve, shall not be lower than the average loss ratio of the whole industry in the last accident year.
| | 第十条 保险公司应当谨慎评估未决赔款准备金。对于在中国（不含港、澳、台）开业时间不足三年或本年度保费收入增长率超过50％的保险公司，按照评估的未决赔款准备金计算的本公司本事故年度赔付率不得低于全行业上一事故年度的平均赔付率。
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Article 11 An insurance company shall, when submitting the annual repayment capacity report, submit to CIRC the reserve evaluation report signed by its actuarial person-in-charge. An “insurance company's non-life insurance business reserve statement” as prescribed in the present Detailed Implementation Rules shall be an important part of the reserve evaluation report, and the insurance company concerned shall carefully work them out, and shall, when submitting the reserve evaluation report, submit the relevant statements along with them to the insurance regulatory department.
| | 第十一条 保险公司应当在报送年度偿付能力报告时，同时向中国保监会报送由公司精算责任人签署的准备金评估报告。本实施细则中规定的保险公司非寿险业务准备金报表是准备金评估报告的重要组成部分，保险公司应当认真编制，并在报送准备金评估报告时，将有关报表一同呈报保险监管部门。
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Article 12 An insurance company's non-life insurance business reserve statement shall be mainly classified into two categories, namely, the statements manifesting the evaluation of the unearned premium reserves and the statements manifesting the evaluation of outstanding loss reserves.
| | 第十二条 保险公司非寿险业务准备金报表主要分为两类，即反映未到期责任准备金评估情况的报表和未决赔款准备金评估情况的报表。
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Article 13 Directions to working out the relevant statements
| | 第十三条 有关报表的编制说明
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I. The “unearned premium reserve analysis sheet” mainly manifests the provision and reversal of the insurance company's unearned premium reserve.
The sheet shall be filled out according to the broad categories of risks (or the kinds of risks), with the pre-reinsurance business and ceding business being distinguished.
．．．．．． | | 一、“未到期责任准备金分析表”主要反映保险公司未到期责任准备金提取和转回的情况。
该表按照险种大类（或者险种），区分分保前的保险业务和分出业务进行填列。
“未到期责任准备金（直接业务＋分入业务）”是指保险公司对承保的直接业务和分入业务提取的未到期责任准备金，该准备金根据保险公司分出保费前的保费收入进行提取和转回；“分出业务准备金”是指为直接业务的再保分出和分入业务的转分分出所提取和转回的准备金。“本期提取”是指报告期当期所提取的未到期责任准备金；“上期转回”是指报告期转回的上期提取的未到期责任准备金。
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