未到期责任准备金计算的方法

未到期责任准备金计算的方法 未到期责任准备金计算的方法 按照1/8法计算的未到期准备金为: periodically check the security system, check the special process with implementation of the permit system. 5, security responsibilities should be strengthened on the construction site, as well as camp hygiene, food hygiene, public fire safety and other aspects of the work of the management, to prevent all accidents from happening. 6, in the construction area, the signs should be set to minimize the construction of pedestrian interference, pay attention to safety. Truck when seedlings display on the pavement, and ... On. If full of cables, electrical equipment fails, electricians must be responsible for repairs, others may not. Switch and the power switch must be unlocked with special switches. Five important safety process control of construction scheme and special operations (a) safety precautions 1, establish and improve the qualification of safety officer in security organizations and to develop measures of safety management and ensure safe and civilized construction sites at the city level. 2, the construction workers entering the site must be in the three-tier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a certificate allowing operation, certificates of up to 100%. 3, Earth excavation to explore underground pipes to prevent the occurrence of accidents, has special monitoring during excavation of Foundation pit situation, preventing collapse hurts. (B) provisional measures 1, strengthen construction management construction management and safety education for construction workers. 2, on-site electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in normal working condition, no fault runs. 3, electrical equipment erection rain 第一季度保费*1/8+第二季度保费*3/8+第一季度保费*5/8+第一季度保费*7/8 假设全年保险费P为均匀分布～则每季度保费为1/4P～用于以上计算的结果就是: 1/4P*,1/8+3/8+5/8+7/8,=1/4P*2=1/2P 与1/2法计算的结果相同～因此1/8法与1/2法的实质是一样的。 ,三,1/24法 在月度核算的情况下～使用的是1/24法。其推演过程与1/8法一样～推演的结果与1/8法类似:第一个月保费提取1/24～第二个月提取3/24～第三个月提取5/24～……～第12个月提取23/24。 如果一个季度内～各个月的保险费均匀分布～则第一个季度内3个月提取准备金的比例是: ,1/24+3/24+5/24,*月度保费=3/8*月度保费=1/8*季度保费 同样可以推演出在各个月平均分布的情况下～第2个季度应该提取3/8～第3个季度提取5/8～第4个季度提取7/8。所以～1/24法与1/8法、1/2法的本质是一样的～只是保费分布的假设不同。 ,四,1/365法 如果一个月内保险费的分布非车不均匀～则1/24法与实际的差异也比较大。随着计算机技术的应用～逐单计算未到期责任准备金成为很容易实现的方法。 1/365法与1/2、1/8或1/24法不同～不用假设保险费的分布情况～只考虑在保险实务中～保单生效是签单次日或约定日零点生效即可。这样对于风险暴露不变的期间保险单来说～在每年第一天签署的保单没有当天生效的～可以认为第1天考虑第2天生效的保单时～其未到期责任为1天～正好为年度的1/365～即第2天生效的保单有1/365为未到期责任,第2天考虑第3天生效的保单时～其未到期责任为2天～正好为年度的2/365～即第3天生效的保单有2/365为未到期责任～……～第364天考虑365天生效的保单时～其未到期责任为periodically check the security system, check the special process with implementation of the permit system. 5, security responsibilities should be strengthened on the construction site, as well as camp hygiene, food hygiene, public fire safety and other aspects of the work of the management, to prevent all accidents from happening. 6, in the construction area, the signs should be set to minimize the construction of pedestrian interference, pay attention to safety. Truck when seedlings display on the pavement, and ... On. If full of cables, electrical equipment fails, electricians must be responsible for repairs, others may not. Switch and the power switch must be unlocked with special switches. Five important safety process control of construction scheme and special operations (a) safety precautions 1, establish and improve the qualification of safety officer in security organizations and to develop measures of safety management and ensure safe and civilized construction sites at the city level. 2, the construction workers entering the site must be in the three-tier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a certificate allowing operation, certificates of up to 100%. 3, Earth excavation to explore underground pipes to prevent the occurrence of accidents, has special monitoring during excavation of Foundation pit situation, preventing collapse hurts. (B) provisional measures 1, strengthen construction management construction management and safety education for construction workers. 2, on-site electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in normal working condition, no fault runs. 3, electrical equipment erection rainpublicity and education to prevent unsafe behavior, an important way to reduce human errors, developed a safety system, including a three-tier education system, ongoing security education systems and special operations personnel safety education system. Therefore, the project has developed a safety inspection system, including routine, periodic, comprehensive, professional four check forms. Safety check adhere to leadership and group ... (2) the worker should have the job skills, be familiar with the types of operation for the safety technology. To elaborate a "workers ' labor protection record card", recorded in a timely manner. 3, the construction organization design of construction organization design of necessary safety measures, the technical manager for review and approval. 4, the operations of the security technology to give the low-down, accept the disclosure should complete the signing procedures. 5, special operations certified special operations personnel must be trained qualified certificates, certificate must be regularly reviewed, shall not be extended, complete the roster. 6 establish regular security checks, security screening system. Clear key parts of hazardous work. Safety inspection record. Risks should be identified for corrective action in a timely manner, fixed, fixed time, fixed measures. 7, team "three posts, one comment" activities, assessment measures are required. 8, accident handling accident files handled as stipulated in the rules of investigation and analysis, reporting, and do a "three no" work. 9, "six-second figure" and construction site safety signs must have a "six-second figure": (1) engineering; (2) the list of construction site management and supervision; (3) fire to defend; (4) production license; (5) construction; (6) to enter the construction site; (7) total construction floor plans. Figure should be uniformly, writing honestly, said clear. Construction sites must have a safety sign. In the main construction sites, job 364天～正好为年度的364/365～即第365天生效的保单有364/365为未到期责任,第365天考虑366天,下一年第1天,生效的保单时～其未到期责任为365天～即为年度的365/365～即第366天,下一年第1天,生效的保单有365/365为未到期责任。这样全年的未到期责任准备金为: ?(i/365*P)～其中i=1～2～3～……～365～P为第i天签单的保费 ii ,假设所有保费都是签单次日生效～若均按照生效日期考虑亦是同样结果～在这里从签单日角度假设是考虑保了单签署操作年度为着眼点, 若假设每天保费相同～则P为年度保险费的1/365～则上述达式为: i 1/365年度保费*,1/365+2/365+3/365+……+364/365+365/365, =年度保费*1/365*,1+2+3+……+364+365,/365 =年度保费*1/365*,1+365,*365/2/365 ,1+365,/365 =1/2年度保费* ?1/2年度保费 即与1/2法一致。从精确计算来说～比1/2法多出日报费的1/2,1/2年度保费*1/365,～也与实际操作中签单次日或以后零时保单开始生效相一致～即最后一天签单的保费被100%计入了下一年度。过去国外的保险行业曾经采取中午12:00保单生效的方式～那与1/2法是完全吻合的。 二、风险暴露变化的期间保险单 在固定的保险期间内～若风险暴露是变化的～那准备金的计算就要复杂的多～需要建立专门的模型～哪怕是不完全准确的模型。涉及到不同的保险时～计算的方法也不尽相同～在此只能通过几个典型的例子予以演示。 ,一,产品责任保险 periodically check the security system, check the special process with implementation of the permit system. 5, security responsibilities should be strengthened on the construction site, as well as camp hygiene, food hygiene, public fire safety and other aspects of the work of the management, to prevent all accidents from happening. 6, in the construction area, the signs should be set to minimize the construction of pedestrian interference, pay attention to safety. Truck when seedlings display on the pavement, and ... On. If full of cables, electrical equipment fails, electricians must be responsible for repairs, others may not. Switch and the power switch must be unlocked with special switches. Five important safety process control of construction scheme and special operations (a) safety precautions 1, establish and improve the qualification of safety officer in security organizations and to develop measures of safety management and ensure safe and civilized construction sites at the city level. 2, the construction workers entering the site must be in the three-tier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a certificate allowing operation, certificates of up to 100%. 3, Earth excavation to explore underground pipes to prevent the occurrence of accidents, has special monitoring during excavation of Foundation pit situation, preventing collapse hurts. (B) provisional measures 1, strengthen construction management construction management and safety education for construction workers. 2, on-site electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in normal working condition, no fault runs. 3, electrical equipment erection rain 在产品责任保险中～保险人承担责任的大小受到赔偿限额的限制～但风险暴露却与被保险人销售出去的产品数量有关～即销售出去的产品越多～产品责任风险就越大～产品责任风险与销售出去的产品数量可以认为成线性比例关系。为使问题简单～我们假定一个被保险人是刚刚投产并投保的～没有以往销售的产品影响。 假设被保险人年产量为P～在一年每日产量相同～保险年费率为R～则年保险费为F=RP。 假设每日的产量为p～对应的日费率为r～则第1天产量p对应的保费为1pr～第2天时总产量对应的保费为2pr～第3天时总产量对应的保费为3pr,……,第364天时总产量对应的保费为364pr～第365天时总产量对应的保费为365pr。总保险费F为: 三、信用/保证保险业务的准备金 所谓保证保险～亦有将其定义为保险公司作的担保业务～但无论该定义是否准确～所谓保证保险的风险特点与担保并无差别～与信用保险是从不同的方面考虑同一问题——信用风险。 信用/保证保险面对的是社会成员,可能是个人或法人,的行为风险～是针对于一定的交易行为的～与时间的长短关系不大——这与其他保险的风险与保险期间长短线性相关不同。在有些信用/保证保险中也设臵所谓保险期间只是更注重形式上而不是风险的实质～信用/保证保险的风险保费、已赚保费、未到期保费,如果也都这么称谓的话,与保险期间的关系不大～而是与义务人履约行为/失信行为有关～即只要行义务人履约完毕～责任即告终止,如果义务人违约～则发生保险事故。在义务人履行约定前～其违约的风险是固定不变的:不会因为距离履约日期越近～其履约可能就越大～风险就越小。所以～信用/保证保险的未到期责任准备金从开始就是风险保险费全额～直到义务人履行义务或者发生违约行为或者所谓保险期间届满。 简单说～信用保险、保证保险的未到期责任准备金应该全额提取～而不存在随保险期间的经过而变化,责任准备金在责任终了后全额释放。保险费中包括的保单获取成本可在承保年度进入损益～风险保费部分全额进入准备金。 periodically check the security system, check the special process with implementation of the permit system. 5, security responsibilities should be strengthened on the construction site, as well as camp hygiene, food hygiene, public fire safety and other aspects of the work of the management, to prevent all accidents from happening. 6, in the construction area, the signs should be set to minimize the construction of pedestrian interference, pay attention to safety. Truck when seedlings display on the pavement, and ... On. If full of cables, electrical equipment fails, electricians must be responsible for repairs, others may not. Switch and the power switch must be unlocked with special switches. Five important safety process control of construction scheme and special operations (a) safety precautions 1, establish and improve the qualification of safety officer in security organizations and to develop measures of safety management and ensure safe and civilized construction sites at the city level. 2, the construction workers entering the site must be in the three-tier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a certificate allowing operation, certificates of up to 100%. 3, Earth excavation to explore underground pipes to prevent the occurrence of accidents, has special monitoring during excavation of Foundation pit situation, preventing collapse hurts. (B) provisional measures 1, strengthen construction management construction management and safety education for construction workers. 2, on-site electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in normal working condition, no fault runs. 3, electrical equipment erection rainpublicity and education to prevent unsafe behavior, an important way to reduce human errors, developed a safety system, including a three-tier education system, ongoing security education systems and special operations personnel safety education system. Therefore, the project has developed a safety inspection system, including routine, periodic, comprehensive, professional four check forms. Safety check adhere to leadership and group ... (2) the worker should have the job skills, be familiar with the types of operation for the safety technology. To elaborate a "workers ' labor protection record card", recorded in a timely manner. 3, the construction organization design of construction organization design of necessary safety measures, the technical manager for review and approval. 4, the operations of the security technology to give the low-down, accept the disclosure should complete the signing procedures. 5, special operations certified special operations personnel must be trained qualified certificates, certificate must be regularly reviewed, shall not be extended, complete the roster. 6 establish regular security checks, security screening system. Clear key parts of hazardous work. Safety inspection record. Risks should be identified for corrective action in a timely manner, fixed, fixed time, fixed measures. 7, team "three posts, one comment" activities, assessment measures are required. 8, accident handling accident files handled as stipulated in the rules of investigation and analysis, reporting, and do a "three no" work. 9, "six-second figure" and construction site safety signs must have a "six-second figure": (1) engineering; (2) the list of construction site management and supervision; (3) fire to defend; (4) production license; (5) construction; (6) to enter the construction site; (7) total construction floor plans. Figure should be uniformly, writing honestly, said clear. Construction sites must have a safety sign. In the main construction sites, job 即会计年度在保险责任的第n天截止时～产品责任保险未到期责任准备金应该为上述系数与年度保费的乘积。 对于不是新成立的企业投保产品责任险时～需要根据条款约定～将保单生效前已经存在的风险暴露加上即可～而且该部分风险暴露可以按照保险责任期间风险暴露不发生变化对待。尽管这样仍然忽视了很多因素～比如产品经过市场考验及不断改进后风险会降低～不能将前几年投放市场的产品与新型号产品一视同仁等～这些因素简单的处理办法就是以承保人与精算师共同确定经验调整系数的方式解决为好。 periodically check the security system, check the special process with implementation of the permit system. 5, security responsibilities should be strengthened on the construction site, as well as camp hygiene, food hygiene, public fire safety and other aspects of the work of the management, to prevent all accidents from happening. 6, in the construction area, the signs should be set to minimize the construction of pedestrian interference, pay attention to safety. Truck when seedlings display on the pavement, and ... On. If full of cables, electrical equipment fails, electricians must be responsible for repairs, others may not. Switch and the power switch must be unlocked with special switches. Five important safety process control of construction scheme and special operations (a) safety precautions 1, establish and improve the qualification of safety officer in security organizations and to develop measures of safety management and ensure safe and civilized construction sites at the city level. 2, the construction workers entering the site must be in the three-tier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a certificate allowing operation, certificates of up to 100%. 3, Earth excavation to explore underground pipes to prevent the occurrence of accidents, has special monitoring during excavation of Foundation pit situation, preventing collapse hurts. (B) provisional measures 1, strengthen construction management construction management and safety education for construction workers. 2, on-site electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in normal working condition, no fault runs. 3, electrical equipment erection rain 建筑保险可以简单的套用上述思路进行处理,安装工程保险可以视为保险单生效前即存在定值的风险暴露——设备价值～其他部分可以简单套用上述思路处理。这样虽然忽视了工程量的实际进度～但比简单的日比例方法要准确了很多。如果有较准确的工程量投入计划表～可以确定更准确的模型～但难以实际运用——我们总不能一张保单建立一个未到期责任准备金模型吧, 四、航程保险的未到期责任准备金 航程保险一般情况下可以将其近似为一个短期的期间保险～但同样近似的情况下不同地域的货物运输保险导致的IBNR却大大的不同——虽然这不属于未到期责任～但关联度却比较大。 对于国内货物运输保险来说～运输终止后是否发生保险事故保险人能够及时得知～在将平均运输周期作为期间进行近似处理的情况下问题不大。对于出口货物运输保险来说～由于索赔人通知保险事故的方式问题～保险人不能及时得知是否发生保险事故～如果将平均运输周期作为期间近似处理的话～会留下很大比例的IBNR——因为从经验来看～国外客户在货物发出后1年后往往才是索赔的高峰期～甚至赔款的100%都是先表现为IBNR的。在这种情况下～按照短期近似的方式处理未到期责任准备金就要按照特殊的方式处理IBNR。 periodically check the security system, check the special process with implementation of the permit system. 5, security responsibilities should be strengthened on the construction site, as well as camp hygiene, food hygiene, public fire safety and other aspects of the work of the management, to prevent all accidents from happening. 6, in the construction area, the signs should be set to minimize the construction of pedestrian interference, pay attention to safety. Truck when seedlings display on the pavement, and ... On. If full of cables, electrical equipment fails, electricians must be responsible for repairs, others may not. Switch and the power switch must be unlocked with special switches. Five important safety process control of construction scheme and special operations (a) safety precautions 1, establish and improve the qualification of safety officer in security organizations and to develop measures of safety management and ensure safe and civilized construction sites at the city level. 2, the construction workers entering the site must be in the three-tier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a certificate allowing operation, certificates of up to 100%. 3, Earth excavation to explore underground pipes to prevent the occurrence of accidents, has special monitoring during excavation of Foundation pit situation, preventing collapse hurts. (B) provisional measures 1, strengthen construction management construction management and safety education for construction workers. 2, on-site electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in normal working condition, no fault runs. 3, electrical equipment erection rainpublicity and education to prevent unsafe behavior, an important way to reduce human errors, developed a safety system, including a three-tier education system, ongoing security education systems and special operations personnel safety education system. Therefore, the project has developed a safety inspection system, including routine, periodic, comprehensive, professional four check forms. Safety check adhere to leadership and group ... (2) the worker should have the job skills, be familiar with the types of operation for the safety technology. To elaborate a "workers ' labor protection record card", recorded in a timely manner. 3, the construction organization design of construction organization design of necessary safety measures, the technical manager for review and approval. 4, the operations of the security technology to give the low-down, accept the disclosure should complete the signing procedures. 5, special operations certified special operations personnel must be trained qualified certificates, certificate must be regularly reviewed, shall not be extended, complete the roster. 6 establish regular security checks, security screening system. Clear key parts of hazardous work. Safety inspection record. Risks should be identified for corrective action in a timely manner, fixed, fixed time, fixed measures. 7, team "three posts, one comment" activities, assessment measures are required. 8, accident handling accident files handled as stipulated in the rules of investigation and analysis, reporting, and do a "three no" work. 9, "six-second figure" and construction site safety signs must have a "six-second figure": (1) engineering; (2) the list of construction site management and supervision; (3) fire to defend; (4) production license; (5) construction; (6) to enter the construction site; (7) total construction floor plans. Figure should be uniformly, writing honestly, said clear. Construction sites must have a safety sign. In the main construction sites, job