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西安金融翻譯:保險公司償付能力報告
發布時間:2009-11-13  閱讀次數:15717  字體大小: 【】 【】【
西安金融翻譯保險公司償付能力報告編報規則第13號:季度報告
(征求意見稿)
Regulations on Compiling Reports of Solvency of Insurance Companies No.13: Quarterly Report (Draft for Comment)
  
六、關于季度報告的編制
VI. About Compilation of Quarterly Report
(一)“獨立觀”的選擇
(I) Selection of “Discrete View”
中期財務報告編制的理論基礎主要有“獨立觀”和“一體觀”兩種。“獨立觀”是將每一中期視為一個獨立的會計期間,中期財務報告中所采用的會計政策和確認與計量原則與年度財務報告相一致,其中所應用會計估計、成本分配和應計項目的處理等也與年度財務報告相一致。國際會計準則和我國會計準則基本采用的是“獨立觀”。“一體觀”是將每一中期視為年度會計期間的有機組成部分,是會計年度整體不可分割的一部分,而不是獨立的會計期間,中期財務報告中應用的會計估計、成本分配、各遞延和應計項目的處理必須考慮到全年將要發生的成本和費用,需要以年度預計活動水平為基礎分配至各個中期。
There are two types of theoretic basis for compiling interim financial report: discrete view and integral view. Discrete view regards every interim as a discrete accounting period and accounting polices, principle of confirmation and measurement adopted in compiling interim financial report are consistent with that of annual report, and so are applied accounting estimate, cost distribution and treatment of accrued items, etc. While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.
  
經過研究,我們認為償付能力季度報告編制的理論基礎應采用“獨立觀”。其原因有以下六點:第一,償付能力報告反映公司在某一時點上的償付能力狀況,“獨立觀”將季度視為獨立的會計期間與保險監管的理念一致;第二,一體觀下費用的遞延和預提使確認的資產和負債不符合認可資產和認可負債的定義;第三,會計估計考慮全年的成本和費用也給會計計量帶來不必要的麻煩;第四,“一體觀”較多地依賴于會計人員的職業判斷和估計,可能會導致不同公司的償付能力報告不可比;第五,與我國的企業會計準則的規定一致,便于公司編制償付能力報告;第六,與多數發達國家采用的方法一致,有利于國際比較。
After researches, we reckon that theoretic basis for compiling quarterly report of solvency shall adopt “discrete view”. There are six points below serving as reasons: firstly, solvency report reveals company’s solvency status at certain time point and discrete view regarding quarter as discrete accounting period is consistent with ideas of insurance surveillance and management; secondly, deferrals and withdrawals in advance of expenses in integral view make confirmed assets and liabilities inconsistent with definitions of admitted assets and ranking liabilities; thirdly, taking into account cost and expenses of the entire year also brings unnecessary troubles to accounting measurement; fourthly, “integral view” is more dependent on professional judgment and estimate by accounting personnel, which is likely to lead to incomparability of company’s solvency reports; fifthly, it is consistent with provisions of enterprise accounting standards of our country, which is convenient for company to compile solvency report; sixthly, it is in compliance with methods adopted by most developed countries, which is helpful for international comparison.
(二)對會計估計的要求
(II) Requirements upon accounting estmate
鑒于季度報告及時性等信息要求,公司在編制季度報告時涉及到的一些會計估計可以適當簡化,如對減值準備的測試、對存貨的盤點等,但是,這些簡化不能影響季度報告信息的可靠性和相關性,即不能影響季度報告的使用者對公司季度末償付能力狀況的了解和評價。因此,公司在編制季度報告時應把握這一基本原則。
In view of information requirements of timeliness of quarterly report, the company can properly simplify some accounting estimate covered in compiling quarterly report, such as test of devaluation preparation and stock-taking of inventory. However, these simplifications can not affect reliability and relativity of information of quarterly report, i.e. can not affect comprehension and assessment by users of quarterly report upon the company’s solvency at the end of the quarter. Therefore, companies shall master such basic principle in compiling quarterly report.
七、關于季度報告格式的要求
VII. About Format Requirements of Quarterly Report
從目前報送的季度報告來看,各家公司報送的格式很不統一,給報告的閱讀和分析帶來了很多困難。隨著今后償付能力報告信息化的建設,償付能力報告內容和格式的統一會更加重要,因此,本規則對償付能力季度報告的格式進行了詳細規定,包括內容編排順序、頁面排版、文字和數字規格、報表格式、頁碼編制文字格式和裝幀要求等,公司應當嚴格遵照執行。
Viewing from submitted quarterly reports, formats of various companies are not uniform at all, which brings many difficulties to read and analyze the reports. With information-based construction of solvency reports in the future, uniformity in contents and formats of solvency reports will become more important. Hence, this regulation gives detailed provisions upon formats of quarterly reports, including order of content arrangement, typesetting of page layout, specifications of characters and figures, formats of statements, character formats for compiling page numbers and binding requirements, etc., all these shall be strictly observed by companies.
  
八、關于生效日期
VIII. About Effective Date
本規則規定,本規則對季度報告內容的規定自2007年第1季度報告編報起施行,本規則對季度報告格式的規定自2007年第3季度報告編報起施行。即保險公司編制2007年第1季度和第2季度報告時,應當按照本規則第3條至第14條的規定披露相關信息,但可以不按照本規則第15條至第20條的規定設置季度報告的格式。2007年第3季度報告及以后期間的償付能力季度報告在內容和格式上均應當符合本規則的規定。之所以作這樣的規定,主要是考慮到目前保險公司正在進行新會計準則的實施工作,在2007年第1季度起按本規則格式編報季度報告工作量較大,因此,只要求先遵循內容的披露要求,對格式的要求推遲至2007年第3季度報告編報起生效。
This regulation stipulates that provisions of this regulation upon contents of quarterly report go into effect commencing from compilation of report of the first quarter in 2007, and that upon formats of annual report go into effect commencing from compilation of report of the third quarter in 2007. That is to say, when compiling reports of the first and second quarters in 2007, insurance companies shall, in accordance with provisions from Article 3 to Article 14 of this regulation, disclose related information; nevertheless, formats for quarterly reports stated by provisions from Article 15 to Article 20 may not be accorded. While reports of the third quarter in 2007 and future quarterly reports of solvency thereafter shall be in compliance with provisions of this regulation both in contents and formats. Such provisions are set with a view to that currently insurance companies are undertaking enforcement of new accounting standards, the workload of compiling quarterly report in accordance with formats of this regulation would be comparatively larger if commencing from the first quarter of 2007; therefore, requirements of formats will go into effect commencing from compilation of report of the third quarter in 2007.
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