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中國銀保監:險企分支機構準備金不得人為調節
中國銀保監會發布《保險公司非壽險業務準備金管理辦法實施細則(1-7號)》提到,規範準備金風險邊際和折現的處理,規定計算風險邊際的方法一經確定不得隨意更改,明確準備金評估時應進行折現的久期標準;加強對保險公司分支機構準備金的管理,要求保險公司對分支機構的準備金評估應客觀、公允地反映分支機構的經營情況,不得人為調節等。 以管理準備金內控流程為例,該實施細則要求保險公司未決賠款準備金的評估發生以下變化並對保險公司產生顯著影響時,應經總精算師同意後,提交公司董事會決議,或由董事會正式授權公司高級管理層集體審議。(ta/w) ~
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