赔款准备金 CLAIMRESERVE
7章 准备金
原保险合同准备金（2013年12月31日）
项目 未到期责任准备金 未决赔款准备金 寿险责任准备金 长期健康险责任准备金 合计 1年以下（含1年）1年以上 967 520 7955 1 9,443 --------395,393 22,045 417,438 合计 967 520 403,348 22.046 426,881
(2) 平均值估计法。
适用于索赔案多，但索赔金额相对来说并不大的业务。 (3) 赔付率法。 方法简便易行，但有时假定赔付率与实际赔付率可能会有很大出入。
2. 对已发生但尚未报告的赔款的估计 ❀在实践中，一般需要以过去的经验数据为基础，然后根据各种因 素的变化进行修正。对于一个新开业的保险公司来说，由于没有 过去的经验资料作为根据，因此很难做出准确的估计。 3.赔款准备金包括赔款额和理赔费用，应当将这两个部分分别提留。
(二) 未到期责任准备金 ❀未到期责任准备金也是财产保险法定准备金的一种，是保险人为 未到期的保险责任所提留的准备金。
❀由于财产保险合同大多为一年期限的保险，有一部分保单的生效
期必然横跨两个年度。留在当年的部分属于当年的收入，称之为
已赚保费；跨入第二年度的部分属于下一年度的收入，称之为未
赚保费。与未赚保费相对应的即保险人在下一个会计年度内需要 继续承担的保险责任。针对这部分保险责任，保险人需建立起相
险种包括传统型保险、分红型保险、万能型保险、投资连结 保险、健康保险、意外保险。
准备金的分类
原保险合同准备金分为寿险原保险合同准备金和非寿险原保
险合同准备金，Βιβλιοθήκη 别由未到期责任准备金和未决赔款准备金
组成。未到期责任准备金是指本集团为尚未终止的保险责任 提取的准备金。未决赔款准备金是指本集团为保险事故已发 生尚未结案的赔案提取的准备金。
保险准备金及计提
3. 按计提基础不同可分为：
税前列支准备金，它是以保险费或赔案数为计算 基础，是保险公司未了责任准备金，它属于保险 客户所有。 税后列支准备金，主要包括总准备金，特别危险 准备金等，它属于公司股东或业主所有
二、非寿险准备金及其计提
非寿险准备金主要包括
（一）未到期责任准备金：保险公司在年终会
计决算时，把属于未到期责任部分的保费提存出 来，用做将来赔偿准备的基金。 （二）未决赔款准备金：衡量保险人某一时内应 付的赔偿责任及理赔费用的估计金额。 （三）总准备金：用来满足风险损失超过损失期 望以上部分的责任准备金。
未到期责任准备金和赔付准备金保险公司的ቤተ መጻሕፍቲ ባይዱ债属于有关资产账户备抵性质的准备金该类准备金一般用于抵消相应资产科目的部分余额如呆账准备金按计提基础不同可分为
保险准备金及计提
——第五小组
一、保险准备金及其分类 保险准备金（Insurance Reserves）， ）
保险人为履行其承担的保险责任 或应付未来发生的赔款，从所收 的保险费或资产中提留的一项基 金。
三、寿险准备金及其计提
人寿保险责任准备金的提存方法有两种， 人寿保险责任准备金的提存方法有两种， 分别是过去法和未来法。 分别是过去法和未来法。
（1）过去法又称追溯法，它是保险人依据过去经营 1 的寿险业务，提存未到期责任准备金的一种提存 方法。 （2）未来法。该方法又称预期法，它是指首先计算 出今后全部未付保险金的现值和未收保险费的现 值，然后以前一现值减后一现值的差额就是本会 计年度未应提存的未到期责任准备金。
2.按准备金性质的不同可分为
属于股东所有的准备金，他实际上相当于未分配盈余。 如总准备金、特别危险准备金、非常准备金、留存 利润、未分配盈余等 属客户所有的准备金，一般称为业务准备金。 未到期责任准备金和赔付准备金，保险公司的负债 属于有关资产账户备抵性质的准备金 该类准备金一般用于抵消相应资产科目的部分余额 如呆账准备金
未决赔案管理与未决赔款准备金评估之解析
未决赔款准备金作为非寿险公司的主要负债，对公司的产品定价、利润测算、风险管理和偿付能力等都有着重要影响，因此如何准确合理地对其进行估计，一直是业内人士讨论的重点。
未决赔款准备金分为三个部分，分别是已发生已报告未决赔款准备金（即未决估损）、已发生未报告和已发生未完全报告未决赔款准备金（即ＩＢＮＲ和ＩＢＮＥＲ）以及间接理赔费用准备金。
其中，间接理赔费用准备金可以通过前两者计算而得，因此本文只讨论未决估损和ＩＢＮＲ／ＩＢＮＥＲ。
本文讨论未决赔款准备金的两个主要组成部分，未决估损和ＩＢＮＲ／ＩＢＮＥＲ的计提方法和主要影响因素，旨在揭示公司理赔过程中可能出现的各种影响数据准确性的问题，从而帮助精算人员准确合理地计提未决赔款准备金。
一、未决赔款准备金对利润核算和产品定价的影响未决赔款的估计是否合理，对保险公司的当年承保利润有很大影响。
保险公司当年承保利润核算公式如下：当年承保利润＝已赚保费－赔付支出＝（当年保费收入＋摊回分出保费＋摊回分保费用－当年未到期责任准备金提转差）－（赔款支出＋费用总支出＋当年未决赔款准备金提转差）其中，未决赔款准备金提转差是统计期末的未决赔款准备金余额与统计期初未决赔款准备金余额的差值，代表在统计期内对所有未决赔案做出的拨备；未到期责任准备金提转差的定义与之类似。
在其他条件不变情况下，当年年末未决赔款准备金多提就会减少当年利润，反之亦然。
由于未到期责任准备金的提取在方法上较为确定，而未决赔款准备金的数量和金额无论在确认和精算方法的选取上都具有很大的主观性和不确定性，因此“未决赔款准备金”常常被比喻为“调节利润的蓄水池”。
未决赔案对产品定价的影响是显而易见的。
纯保费法和损失率法均要计算一定时期内所发生的所有赔案的最终赔款（ｕｌｔｉｍａｔｅｌｏｓｓ），包括已经赔付给保户的已决赔款和尚未赔付给保户的未决赔款。
未决赔款的高估和低估将直接导致保险产品价格的高低。
未决赔案的管理与未决赔款的估计直接影响到未决准备金提取、利润核算和产品定价的准确与否，甚至会影响到保险公司的偿付能力。
车险经营中的基础指标介绍汇总
关于赔款的几个概念： 已决赔款：已发生并已结案的赔款 净已决赔款＝已决赔款－再保摊回赔款 发生赔款＝净已决赔款＋IBNR提转差
公司利润构成〔费用分解〕
承保利润＝营业收入－营业本钱 ＝营业收入－〔发生赔款＋发生费用〕 ＝营业收入－ 〔发生赔款＋营业费用＋营业 税金及附加＋手续费等－摊回费用＋DAC 提转差
发生费用实例
营业费用 营业税金及附加 手续费 摊回手续费 净费用 期初DAC 期末DAC DAC提转差 发生费用
金额 符号 100 + 40 + 60 + 50 150 120 + 130 10 140
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指以批单形式对原保单进展变更引起的原保单保险费的增加 或减少的金额。
签单净保费
指签单保费减去修改金额，加上批增金额以后的保险费(签单 净保费不扣除手续费)。
签单净保费=签单保费+批增保费-批减保费
满期保费 指自保单生效之日起到报告期止已满期的那部分保费，计算方
式一般为365分法。
保费指标介绍1/3：
经过天数 未经过天数 自留保费 已赚保费 未赚保费
2005-3-2 0:00 2006-3-1 23:59 2005-6-9 0:00
365 1000 20%
已发生未报案未决赔款准备金
精算介绍
• 精算职业组织
• 北美精算学会（SOA）、 • 英国精算学会（IOA） • 美国意外险精算学会（CAS） • 澳大利亚精算学会（IAAust） • 中国精算学会
• 职能分类的精算师头衔
首席精算师/总精算师（Chief Actuary） 资产负债管理精算师 (Investment Management Actuary) 财务精算师（Financial Actuary） 营销精算师（Marketing Actuary） 产品开发和定价精算师（Product Development and Pricing Actuary） 准备金精算师（Valuation Actuary）
精算定价原理
——保险定价的两大基本理论
1、概 率 论
• 概率论中的大数法则（Law of Large Numbers）是近代保险 业赖以建立的数理基础。
• 随机现象的大量重复时往往呈现几乎必然的规律，这类规律 就是大数法则。
• 根据大数法则，承保的危险单位愈多，损失概率的偏差愈小， 反之，承保的危险单位愈少，损失概率的偏差愈大。
2
150
150
3
150
200
注：假设定价利率为0
0.10% 0.15% 0.20%
自然保费和平衡保费
自然保费 • 每年交付不等保费 • 与死亡率成正比 • 年老时保费负担沉重 • 修改为平衡保费
平衡保费
• 每年交付等额保费
• 年轻时交付保费大于自然 保费
• 多交的保费形成保单的不 可丧失的现金价值
来 保
险
SA1 p30 q31 V 3/ 2
责 任
现
SA q30 V 1/ 2
值
证监会财务会计金融证券词汇中英对照3
吸收投资收到的现金Cash received from capital contributions稀释每股收益Diluted earnings per share现金及存放中央银行款项Cash and balances with central bank现金及现金等价物净增加额Net increase in cash and cash equivalents现金及现金等价物余额Balance of cash and cash equivalents现金流量表项cash flow statement (Abstract)向其他金融机构拆入资金净增加额Net increase in placements from other financial institutions向中央银行借款Borrowings from central bank向中央银行借款净增加额Net increase in borrowings from central bank销售费用Marketing expenses销售商品和提供劳务收到的现金Cash received from sales of goods and rendering of services衍生金融负债Derivative financial liabilities衍生金融资产Derivative financial assets业务及管理费General and administrative expenses一般风险准备General risk provisions一般风险准备_对所有者的分配General risk provisions _ appropriations to owners一般风险准备_股份支付计入所有者权益的金额General risk provisions _ amounts of share-based payments recognized in owners' equity 一般风险准备_会计政策变更General risk provisions _ accounting policy changes一般风险准备_净利润General risk provisions _ net profit一般风险准备_净利润和直接计入所有者权益的利得和损失_小计General risk provisions _ net profit and gains and losses recognized directly in owners' equity _ subtotal一般风险准备_可供出售金融资产公允价值变动净额General risk provisions _ net increase and decrease of fair value of available-for-sale financial assets一般风险准备_可供出售金融资产公允价值变动净额_计入所有者权益的金额General risk provisions _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity一般风险准备_可供出售金融资产公允价值变动净额_转入当期损益的金额General risk provisions _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period一般风险准备_利润分配General risk provisions _ profit appropriation一般风险准备_利润分配_其他General risk provisions _ profit appropriation _ others一般风险准备_前期差错更正General risk provisions _ corrections of prior period errors一般风险准备_权益法下被投资单位其他所有者权益变动的影响General risk provisions _ consequences of other owners' equity changes in invested units under equity method一般风险准备_所有者权益内部结转General risk provisions _ internal carry-forward of owners' equity一般风险准备_所有者权益内部结转_其他General risk provisions _ internal carry-forward of owners' equity _ others一般风险准备_所有者投入和减少资本General risk provisions _ capital paid in and reduced by owners一般风险准备_所有者投入和减少资本_其他General risk provisions _ capital paid in and reduced by owners _ others一般风险准备_所有者投入资本General risk provisions _ capital paid in by owners一般风险准备_提取一般风险准备General risk provisions _ appropriations to general risk provisions一般风险准备_提取盈余公积General risk provisions _ appropriations to surplus reserves一般风险准备_现金流量套期工具公允价值变动净额General risk provisions _ net increase and decrease of fair value of cash flow hedging instrument 一般风险准备_现金流量套期工具公允价值变动净额_计入被套期项目初始确认金额中的金额General risk provisions _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items一般风险准备_现金流量套期工具公允价值变动净额_计入所有者权益的金额General risk provisions _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners' equity一般风险准备_现金流量套期工具公允价值变动净额_转入当期损益的金额General risk provisions _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period一般风险准备_一般风险准备弥补亏损General risk provisions _ general risk provisions for making up losses一般风险准备_盈余公积弥补亏损General risk provisions _ surplus reserves for making up losses一般风险准备_盈余公积转增资本General risk provisions _ capitalized surplus reserves一般风险准备_与计入所有者权益项目相关的所得税影响General risk provisions _ income tax consequences concerning items recognized in owners' equity 一般风险准备_增减变动金额General risk provisions _ increases and decreases一般风险准备_直接计入所有者权益的利得和损失General risk provisions _ gains and losses recognized directly in owners' equity一般风险准备_直接计入所有者权益的利得和损失_其他General risk provisions _ gains and losses recognized directly in owners' equity _ others一般风险准备_资本公积转增资本General risk provisions _ capitalized capital reserves一般风险准备项General risk provisions (Abstract)一年内到期的非流动负债Non-current liabilities due within one year一年内到期的非流动资产Non-current assets due within one year已赚保费Earned premium应付保单红利Policyholder dividend payable应付分保账款Due to reinsurers应付股利Dividend payable应付利息Interest payable应付赔付款Claims payable应付票据Notes payable应付手续费及佣金Handling charges and commission payable应付债券Bonds payable应付账款Accounts payable应付职工薪酬Staff remuneration payables应交税费Taxes payable实收资本（股本）Paid-up capital (stock)国家资本National capital集体资本Collective capital法人资本Legal person’s capital个人资本Personal capital, individual capital外商资本Foreign capital应收保费Premium receivables应收代位追偿款Subrogation receivables应收分保长期健康险责任准备金Long-term reserves for health insurance receivable from reinsurers 法定公积金Statutory public reserve fund企业发展基金Enterprise development fund应收分保合同准备金Reinsurance contract reserves receivable应收分保寿险责任准备金Policyholders’reserves for life insurance receivable from reinsurers利润归还投资Profit capitalized on return of investment应收分保未到期责任准备金Unearned premium reserves receivables from reinsurers应收分保未决赔款准备金Claim reserves receivable from reinsurers应收分保账款Receivables from reinsurers应收股利Dividend receivable应收利息Interest receivable应收票据Notes receivable应收账款Accounts receivable盈余公积Surplus reserves盈余公积_对所有者的分配Surplus reserves _ appropriations to owners盈余公积_股份支付计入所有者权益的金额Surplus reserves _ amounts of share-based payments recognized in owners' equity盈余公积_会计政策变更Surplus reserves _ accounting policy changes盈余公积_净利润Surplus reserves _ net profit盈余公积_净利润和直接计入所有者权益的利得和损失_小计Surplus reserves _ net profit and gains and losses recognized directly in owners' equity _ subtotal 盈余公积_可供出售金融资产公允价值变动净额Surplus reserves _ net increase and decrease of fair value of available-for-sale financial assets盈余公积_可供出售金融资产公允价值变动净额_计入所有者权益的金额Surplus reserves _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity盈余公积_可供出售金融资产公允价值变动净额_转入当期损益的金额Surplus reserves _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period盈余公积_利润分配Surplus reserves _ profit appropriation盈余公积_利润分配_其他Surplus reserves _ profit appropriation _ others盈余公积_前期差错更正Surplus reserves _ corrections of prior period errors盈余公积_权益法下被投资单位其他所有者权益变动的影响Surplus reserves _ consequences of other owners' equity changes in invested units under equity method盈余公积_所有者权益内部结转Surplus reserves _ internal carry-forward of owners' equity盈余公积_所有者权益内部结转_其他Surplus reserves _ internal carry-forward of owners' equity _ others盈余公积_所有者投入和减少资本Surplus reserves _ capital paid in and reduced by owners盈余公积_所有者投入和减少资本_其他Surplus reserves _ capital paid in and reduced by owners _ others盈余公积_所有者投入资本Surplus reserves _ capital paid in by owners盈余公积_提取一般风险准备Surplus reserves _ appropriations to general risk provisions盈余公积_提取盈余公积Surplus reserves _ appropriations to surplus reserves盈余公积_现金流量套期工具公允价值变动净额Surplus reserves _ net increase and decrease of fair value of cash flow hedging instrument盈余公积_现金流量套期工具公允价值变动净额_计入被套期项目初始确认金额中的金额Surplus reserves _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items盈余公积_现金流量套期工具公允价值变动净额_计入所有者权益的金额Surplus reserves _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners' equity盈余公积_现金流量套期工具公允价值变动净额_转入当期损益的金额Surplus reserves _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period盈余公积_一般风险准备弥补亏损Surplus reserves _ general risk provisions for making up losses盈余公积_盈余公积弥补亏损Surplus reserves _ surplus reserves for making up losses盈余公积_盈余公积转增资本Surplus reserves _ capitalized surplus reserves盈余公积_与计入所有者权益项目相关的所得税影响Surplus reserves _ income tax consequences concerning items recognized in owners' equity 盈余公积_增减变动金额Surplus reserves _ increases and decreases盈余公积_直接计入所有者权益的利得和损失Surplus reserves _ gains and losses recognized directly in owners' equity盈余公积_直接计入所有者权益的利得和损失_其他Surplus reserves _ gains and losses recognized directly in owners' equity _ others盈余公积_资本公积转增资本Surplus reserves _ capitalized capital reserves盈余公积项Surplus reserves (Abstract)提取任意盈余公积Appropriation of discretionary surplus reserve营业成本Operating cost营业利润Operating Profit营业收入Operating Income营业税金及附加Business taxes and surcharges营业外收入Non-operating income营业外支出Non-operating expenses营业支出Operating expenses营业总成本Total operating cost营业总收入Total operating income油气资产Oil & gas assets油气资产减值准备本期计提额Oil & gas assets depreciation reserves withdrawn during the period油气资产减值准备本期转回额Reversals of oil & gas assets depreciation reserves during the period油气资产减值准备本期转销额Oil & gas assets depreciation reserves written off during the period油气资产减值准备项Oil & gas assets depreciation reserves (Abstract)油气资产减值准备增减变动项Increase / (Decrease) of Oil & gas assets depreciation reserves (Abstract)油气资产减值准备账面余额Book balance of oil & gas assets depreciation reserves预付款项Advance payments, Prepayments预计负债Estimated liabilities预收保费Premiums received in advance预收款项Advance receipts在建工程Under-construction projects在建工程减值准备本期计提额Under-construction project depreciation reserves withdrawn during the period在建工程减值准备本期转回额Reversals of under-construction project depreciation reserves during the period在建工程减值准备本期转销额Under-construction project depreciation reserves written off during the period在建工程减值准备项Under-construction project depreciation reserves (Abstract)在建工程减值准备增减变动项Increase / (Decrease) of Under-construction project depreciation reserves (Abstract) 在建工程减值准备账面余额Book balance of under-construction project depreciation reserves证券承销业务净收入Net income from securities underwriting business支付保单红利的现金Policyholder Dividend Paid支付的各项税费Cash paid for taxes and surcharges支付给职工以及为职工支付的现金Cash paid to and for employees支付利息和手续费及佣金的现金Interest, handling charges and commissions paid支付其他与筹资活动有关的现金Cash paid for other financing activities支付其他与经营活动有关的现金Cash paid for other operating activities支付其他与投资活动有关的现金Cash paid for other investing activities支付手续费及佣金的现金Handling charges and commissions paid支付原保险合同赔付款项的现金Original insurance contract claims paid质押贷款净增加额Net increase in pledge loans质押借款Pledge borrowings主要财务指标Major financial indicators主要财务指标_归属于上市公司股东的每股净资产Major financial indicators _ net assets per share attributable to shareholders of listed company主要财务指标_归属于上市公司股东的每股净资产本期末比上年末增减Major financial indicators _ increase or decrease in net assets per share attributable to shareholders of listed company at the end of the report period over the end of lastyear主要财务指标_基本每股收益Major financial indicators _ basic earnings per share主要财务指标_基本每股收益本期比上期增减Major financial indicators _ increase or decrease in basic earnings per share of the report period over the previous period主要财务指标_加权平均净资产收益率Major financial indicators _ weighted average return on equity主要财务指标_加权平均净资产收益率本期比上期增减Major financial indicators _ increase or decrease in weighted average return on equity of the report period over the previous period主要财务指标_扣除非经常性损益后的基本每股收益Major financial indicators _ basic earnings per share net of non-recurring gains and losses主要财务指标_扣除非经常性损益后的基本每股收益本期比上期增减Major financial indicators _ increase or decrease in basic earnings per share net of non-recurring gains and losses of the report period over the previous period主要财务指标_扣除非经常性损益后的加权平均净资产收益率Major financial indicators _ weighted average return on equity net of non-recurring gains and losses主要财务指标_扣除非经常性损益后的加权平均净资产收益率本期比上期增减Major financial indicators _ increase or decrease in weighted average return on equity net of non-recurring gains and losses of the report period over the previous period主要财务指标_扣除非经常性损益后全面摊薄净资产收益率Major financial indicators _ fully diluted return on equity net of non-recurring gains and losses主要财务指标_扣除非经常性损益后全面摊薄净资产收益率本期比上期增减Major financial indicators _ increase or decrease in fully diluted return on equity net of non-recurring gains and losses of the report period over the previous period主要财务指标_每股经营活动产生的现金流量净额Major financial indicators _ net cash flows per share from operating activities主要财务指标_每股经营活动产生的现金流量净额本期比上期增减Major financial indicators _ increase or decrease in net cash flows per share from operating activities of the report period over the previous period主要财务指标_全面摊薄净资产收益率Major financial indicators _ fully diluted return on equity主要财务指标_全面摊薄净资产收益率本期比上期增减Major financial indicators _ increase or decrease in fully diluted return on equity of the report period over the previous period主要财务指标_稀释每股收益Major financial indicators _ diluted earnings per share主要财务指标_稀释每股收益本期比上期增减Major financial indicators _ increase or decrease in diluted earnings per share of the report period over the previous period主要会计数据Major accounting data主要会计数据_归属于上市公司股东的净利润Major accounting data _ net profit attributable to shareholders of listed company主要会计数据_归属于上市公司股东的净利润本期比上期增减Major accounting data _ increase or decrease in net profit attributable to shareholders of listed company of the report period over the previous period主要会计数据_归属于上市公司股东的扣除非经常性损益的净利润Major accounting data _ net profit net of non-recurring gains and losses attributable to shareholders of listed company主要会计数据_归属于上市公司股东的扣除非经常性损益的净利润本期比上期增减Major accounting data _ increase or decrease in net profit net of non-recurring gains and losses attributable to shareholders of listed company of the report period over the previous period主要会计数据_经营活动产生的现金流量净额Major accounting data _ net cash flows from operating activities主要会计数据_经营活动产生的现金流量净额本期比上期增减Major accounting data _ increase or decrease in net cash flows from operating activities of the report period over the previous period主要会计数据_利润总额Major accounting data _ total profit主要会计数据_利润总额本期比上期增减Major accounting data _ increase or decrease in total profit of the report period over the previous period主要会计数据_所有者权益（或股东权益）Major accounting data _ owners' equity (or shareholders' equity)主要会计数据_所有者权益（或股东权益）本期末比上年末增减Major accounting data _ increase or decrease in owners' equity (or shareholders' equity) at the end of the report period over the end of last year主要会计数据_营业收入Major accounting data _ operating income主要会计数据_营业收入本期比上期增减Major accounting data _ increase or decrease in operating income of the report period over the previous period主要会计数据_总资产Major accounting data _ total assets主要会计数据_总资产本期末比上年末增减Major accounting data _ increase or decrease in total assets at the end of the report period over the end of last year主营业务的产品分布Product distribution of main business主营业务的地区分布Regional distribution of main business主营业务的行业分布Industrial distribution of main business主营业务项Main business (Abstract)专项应付款Special payables资本公积Capital reserves资本公积_对所有者的分配Capital reserves _ appropriations to owners资本公积_股份支付计入所有者权益的金额Capital reserves _ amounts of share-based payments recognized in owners' equity资本公积_会计政策变更Capital reserves _ change of accounting policies资本公积_净利润Capital reserves _ net profit资本公积_净利润和直接计入所有者权益的利得和损失_小计Capital reserves _ net profit and gains and losses recognized directly in owners' equity _ subtotal 资本公积_可供出售金融资产公允价值变动净额Capital reserves _ net increase and decrease of fair value of available-for-sale financial assets资本公积_可供出售金融资产公允价值变动净额_计入所有者权益的金额Capital reserves _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity资本公积_可供出售金融资产公允价值变动净额_转入当期损益的金额Capital reserves _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period资本公积_利润分配Capital reserves _ profit appropriation资本公积_利润分配_其他Capital reserves _ profit appropriation _ others资本公积_前期差错更正Capital reserves _ corrections of prior period errors资本公积_权益法下被投资单位其他所有者权益变动的影响Capital reserves _ consequences of other owners' equity changes in invested units under equity method资本公积_所有者权益内部结转Capital reserves _ internal carry-forward of owners' equity资本公积_所有者权益内部结转_其他Capital reserves _ internal carry-forward of owners' equity _ others资本公积_所有者投入和减少资本Capital reserves _ capital paid in and reduced by owners资本公积_所有者投入和减少资本_其他Capital reserves _ capital paid in and reduced by owners _ others资本公积_所有者投入资本Capital reserves _ capital paid in by owners资本公积_提取一般风险准备Capital reserves _ appropriation to general risk provisions资本公积_提取盈余公积Capital reserves _ appropriation to surplus reserves资本公积_现金流量套期工具公允价值变动净额Capital reserves _ net increase and decrease of fair value of cash flow hedging instrument资本公积_现金流量套期工具公允价值变动净额_计入被套期项目初始确认金额中的金额Capital reserves _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items资本公积_现金流量套期工具公允价值变动净额_计入所有者权益的金额Capital reserves _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners' equity资本公积_现金流量套期工具公允价值变动净额_转入当期损益的金额Capital reserves _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period资本公积_一般风险准备弥补亏损Capital reserves _ general risk provisions for making up losses资本公积_盈余公积弥补亏损Capital reserves _ surplus reserves for making up losses资本公积_盈余公积转增资本Capital reserves _ capitalized surplus reserves资本公积_与计入所有者权益项目相关的所得税影响Capital reserves _ income tax consequences concerning items recognized in owners' equity资本公积_增减变动金额Capital reserves _ increases and decreases资本公积_直接计入所有者权益的利得和损失Capital reserves _ gains and losses recognized directly in owners' equity资本公积_直接计入所有者权益的利得和损失_其他Capital reserves _ gains and losses recognized directly in owners' equity _ others资本公积_资本公积转增资本Capital reserves _ capitalized capital reserves资本公积项capital reserves (Abstract)资产Assets资产负债表项balance sheet (Abstract)资产减值损失Assets depreciation loss资产减值准备本期计提额Assets depreciation reserves withdrawn during the period资产减值准备本期转回额Reversals of assets depreciation reserves during the period资产减值准备本期转销额Assets depreciation reserves written off during the period资产减值准备表项Assets depreciation reserves (Abstract)资产减值准备增减变动项Increase / (Decrease) of assets depreciation reserves (Abstract)资产减值准备账面余额Book balance of Assets depreciation reserves资产项Assets (Abstract)子公司吸收少数股东投资收到的现金Cash received from minority shareholder investment by subsidiary 子公司支付给少数股东的股利和利润Dividend and profit paid to minority shareholders by subsidiary。
未决赔款准备金估计方法的最新进展资料
未决赔款准备金估计方法的最新进展资料第一篇：未决赔款准备金估计方法的最新进展资料未决赔款准备金估计方法的最新进展资料在每个会计年度末，保险公司都会有一定数量的未决赔案。
发生未决赔案的原因是由于在保险事故的发生、报告和理赔之间存在“时间延迟”。
这种延迟可分为“报损延迟”和“理赔延迟”两种主要形式，延迟时间少则几天，多则数年。
未决赔款是非寿险公司财务报表上的一项重要负债。
为了保证保险公司的偿付能力，保险人在进行会计年度决算时，必须按照已经发生、应当支付但由于种种原因未能及时支付的未决赔款金额的总和，在当年的保费收入中提存足够的支付准备金。
我们将这种为支付未决赔款而提存的准备金称为未决赔款准备金(Outstanding Loss Reserve)。
未决赔款包括三部分：(1)已经报告及理算，但尚未支付的赔款金额；(2)已经报告，但未理算的估计赔金，其原因可能是保险公司还来不及定损，或是双方对责任范围或赔付金额尚有争议；(3)已经发生但未报告的估计赔偿金额(IBNR:Incurred But Not Reported)。
一、未决赔款准备金的估计方法未决赔款准备金对非寿险公司来说是最为重要的负债项目之一，如何科学准确地对其进行估算具有非常重要的意义。
为此，国内许多学者都对此做了研究。
李中杰、孟生旺和袁卫对未决赔款准备金的估计作了详细的论述，并给出了具体的计算实例。
吴清华从未决赔款准备金估算和管理中存在的问题出发，提出了加强未决赔款管理工作的具体措施，张徐和闫建军对我国常用的几种估算方法进行了较系统的评价。
下面简要对现有未决赔款准备金的估计方法进行总结。
1.逐案估计法(Case-By-Case Estimating Method)。
就是理赔人员对已经报告的全部赔案进行逐案分析判断，作出每案赔款额的估计数，然后汇总得出总的未决赔款估计数。
基本思想：检查赔偿案件的登记表，由理赔人员对尚未解决的案件进行分析，估计每案的赔款额，加上少数尚未报告的赔偿案件的估计金额，汇总即得未决赔款准备金数额，然后加以适当的修正。
保险术语
保险术语2.1 风险风险抑制risk restraint风险risk 风险中和risk neutralization纯粹风险pure risk 风险转移risk transfer投机风险speculative risk 风险集合risk pooling财产风险property risk 风险分散risk diversification责任风险liability risk 风险识别risk identification人身风险personal risk 风险估测risk estimation信用风险credit risk 风险评价risk evaluation环境风险environmental risk 风险分级risk classification职业风险occupational risk 风险管理技术选择自然风险natural risk risk management technique selection 巨灾风险catastrophic risk；catastrophe 控制型风险管理技术社会风险social risk loss control risk management techniques 政治风险political risk 财务型风险管理技术经济风险economic risk financial risk management techniques 税收风险tax risk法规风险legal risk ；regulatory risk 3.精算术语3.1 产品定价2.2 风险因素精算方法actuarial method风险因素hazard 精算师actuary物质风险因素physical hazard 精算假设actuarial assumption道德风险因素moral hazard 大数法则Law of large numbers心理风险因素morale hazard 修匀graduation风险事故peril 演示利率illustration Internet rate费率厘定rating2.3 风险管理纯保费法pure premium method风险管理risk management 损失率法loss ratio method风险管理目标risk management goal 定价利率pricing interest rate风险规避risk avoidance 保险费率premium rate风险自留risk retention 纯费率pure premium rate风险预防risk prevention 费率浮动premium rate adjustme保险术语纯保费pure premium 净保费net premium 附加费用loading 总保费Gross premium 已赚保费earned premium 未满期保费unearned premium 特殊费率special premium rate 评估净保费valuation net premium 风险修正因子credit and surcharge factor 财产保险产品定价损失loss 损失程度loss severity 案均损失average loss per claim 损失频率loss frequency 直接损失direct loss 间接损失indirect loss 人身保险产品定价生命表life table 死亡表Mortality table 经验生命表experience mortality table 国民生命表population mortality table 选择生命表select mortality table 终极生命表ultimate mortality table 综合生命表aggregate mortality table 平均余命life expectancy 疾病发生率表morbidity table 发病率morbidity rate 死亡率mortality rate3.2 准备金准备金reserve法定责任准备金statutory reserve评估利率valuation interest rate 保险公司依法确定的用以计算责任准备金的利率通用会计准则准备金generally accepted accounting principles（GAAP）reserve 在保险公司持续经营的前提下，为了在公正、一致的基础上反映经营状况、体现盈利水平，而采用合理而谨慎的假设计算的准备金保费不足准备金premium deficiency reserve（寿险）评估未来交费期间内的纯保费与毛保费之差，若纯保费大于毛保费，则按评估基础计算其在评估日的精算现值。
未决赔偿准备金名词解释
未决赔偿准备金名词解释
未决赔偿准备金 (Unrealized Loss Reserve) 是保险公司的一项财务准备，用于支付未决赔款。
未决赔款是指尚未赔付的索赔案件，这些索赔案件已经达到了立案标准，并且在一个固定的时间段内 (通常是一年)。
未决赔偿准备金是由保险公司在过去几年中索赔案例中积累下来的，用于支付这些未决赔款。
未决赔偿准备金的计算需要考虑到保险公司的赔款支出、利息收入和投资收益等因素。
保险公司通常会按照一定比例来计提未决赔偿准备金，这个比例是根据保险公司的业务模式、市场环境和风险水平等因素进行评估的。
未决赔偿准备金是保险公司的一项重要财务准备，它可以帮助保险公司应对未决赔款的风险，同时也能够提高保险公司的盈利能力和资产质量。
未决赔偿准备金的提取和管理需要遵循相关法律法规和监管要求，以确保保险公司的财务稳健和可持续经营。
保险专业词汇英汉对照1
保险专业词汇英汉对照acceptance policy 核保政策accounting period 结算期aggregate limit 累积限额aggregated loss 累积损失antiselection 逆选择ART (Alternative Risk Transfer) 新型风险转移balance 所欠款项barrages 堰坝captive pools 自保组合catastrophe risk 巨灾风险ceiding company 分出公司cession limit 分保限额claim-prone 容易出险claims assistance 理赔协助clean cut 结清方式coinsurance 共保commencement and termination 起讫cover 承保cover 责任额deposit premium 预付保费destroyed 毁坏earth caves 土坏房屋EPAevent limit 事件限额ex gratia payments 通融赔款excess loss 超额赔款exclusion 除外责任exposed areas 风险承受区域facultative reinsurance 临时分保fault zone 断层区finite risk 有限制的风险flash floods 骤发洪水flooding of rivers 洪水泛滥frame structure 框架结构full coverage 全额承保full insurance value 足额保险价值full liability 全部责任Geophysics Institute 地球物理研究所GNPI 总净保费收入hailstorm 雹暴heavy damage 严重破坏hollow brick wall 空斗砖结构hour clause 小时条款hurricane 飓风individual losses 单一损失insurability 可保性insured losses 保险损失intensity 烈度layering 层次less exposed 损失可能性小liability 责任light damage 轻度破坏line slips 分保条loading 附加费loss occurrence 损失发生loss occurring basis 损失发生基础loss participation 分担损失loss settlement 损失赔付magnitude 震级malicious damage 恶意损害moderate damage 中度破坏multi-story building 多层建建筑Munich Re 慕尼黑再net retained lines 净自留额net retained losses 损失净自赔额no profit commission 无纯益风险non-proportional reinsurance 非比例再保险notification 告知object 标的obligatory reinsurance 固定分保original deductibles 原始免赔额original rate 原始费率paid-up capital 已付资本peak accelerator 峰值加速度peril 危险PICC Re 中保再placement 安排PML 可能最大损失policyholder 保单持有者pool 共保组合portfolio entry 未满期责任的出帐portfolio outgo 未满期责任的入帐premium 保费previous losses 既往损失priority 分保自留额priority 自付责任proportional reinsurance 比例再保险rainstorm 雨暴rating 费率reinforced concrete building 钢筋混凝土建筑reinstatement 恢复保额reinsured 分出公司reinsurer 再保险人retention 自留额retention areas 滞洪区return period 重现期revoke license 吊销营业执照seaquake 海震second event cover 第二事件承保securitization 证券化seismic demage 震害set-off 抵销shear wall structure 剪力墙结构single 险位超赔spread loss 分散风险stop loss 赔付率超赔storm surges 风暴潮susceptibility of goods to water 易受水浸性tarrif 费率表TG 拐点周期tidal wave 海啸topographic map 地形图tornado 龙卷风total sum insured 总保额treaty-limits 合约限额tube structure 筒体结构underwriting policy 承保政策windstorm 风暴险种及险别险种health insurance 疾病保险，健康保险sickness insurance 疾病保险insurance during a period of illness 疾病保险insurance for medical care 医疗保险"major medical" insurance policy 巨额医药费保险life insurance 人寿保险endowment insurance 养老保险insurance on last survivor 长寿保险social insurance 社会保险personal property insurance 个人财产保险insurance of contents 家庭财产保险险别Free from Particular Average（F.P.A.）平安险With Particular Average （W.P.A.）水渍险All Risks 一切险risk of breakage 破碎险risk of clashing 碰损险risk of rust 生锈险risk of hook damage 钩损险risk of contamination (tainting) 污染险insurance against total loss only (TLO) 全损险risk of deterioration 变质险risk of packing breakage 包装破裂险risk of inherent vice 内在缺陷险risk of normal loss (natural loss) 途耗或自然损耗险risk of spontaneous combustion 自然险risk of contingent import duty 进口关税险insurance against war risk 战争险Air Transportation Cargo War Risk 航空运输战争险overland Transportation Insurance War Risk 陆上运输战争险insurance against strike, riot and civil commotion (SRCC) 罢工，暴动，民变险insurance against extraneous risks, insurance against additional risks 附加险risk of theft, pilferage and nondelivery (TPND) 盗窃提货不着险risk of fresh and/of rain water damage(wetting) 淡水雨淋险risk of leakage 渗漏险risk of shortage in weight/quantity 短量险risk of sweating and/or heating 受潮受热险risk of bad odour(change of flavour) 恶味险，变味险risk of mould 发霉险on deck risk 舱面险保险业词汇Terms used in insurance industryaccident意外事故险actuarial method精算法Advance Loss Profits (ALOP)预期利润损失险，利损险Advance profit预期利润broker经纪人Business Interruption Insurance (BI)营业中断险captive自保公司casualty意外伤害险catastrophe巨灾险ceding company分出公司claim索赔claim settlement理赔combined ratio综合赔付率Consequential Loss (CL)后果损失Contractor's All Risks (CAR) 建筑工程一切险（建工险）cover保障Delay in completion完工延误EEI电子设备险engineering insurance工程保险Erection All Risks (EAR)安装工程一切险（安工险）excess of loss cover超额赔偿EXL protection超赔保障facultative business临分保IBRNIncurred but not reported losses 已发生但未报的损失IBRN reserveIBRN 储备金indemnity period/limit赔期/期限inflated claim超额索赔insurance capacity承保能力insured property参保物业Kobe神户Lloyd劳合社long-tail长尾Loss of profit利损险Machinery (Breakdown) Insurance 机器（损坏〕险，机损险mail/sub-contractor主/分承包商maintenance保证期multiple claim多次（重复）索赔non-life非寿险officer & director liability雇主保险outstanding claim reserve未决索赔准备金PC industryproperty & catastrophe industry peril危险policy保单pool联营possible maximum loss可能的最大损失premium保费primary insurance company原保公司、主保险商principal/employer业主professional专业险profit margin利润边际property财产险proportional cover比例分保punitive damage惩罚性损害rate费率reinsurer分保人（分保公司）reinsurer再保人reserve准备金retention自留return period（巨灾）间隔期short-tail短尾solvency margin赔偿能力standing charges维持费用subject insured风险标的sum insured保额tarrif zone险区Third Party Liability (TPL)第三者责任险treaties business合同分保turnover营业额underwriting承保working expenses /cost营业费用writing承保非常见专业词汇翻译-保险类nominal premium 名目保费non arrival 未送达；[船]失踪non carrying vessel 非载货船non institute clause 非协会条款non marine {= n.m.} 非海上Non Marine Underwriters Association {= NMA} 劳依兹非海上保险人协会non-admitted company [美国]无执照之保险公司non-compliance with a warranty 未履行保证Non-Contribution Clause 无分摊条款non-delivery {= n.d.; n/d} 未送达；未送交付non-disclosure 未告知non-payment risk 不付款风险non-separation agreement 船货不分开协议non-separation clause 船货不分开条款normal course of transit 正常运送途径normal loss 正常耗损North American Warranty {= BNA Warranty} 北美洲保证条款；北美洲禁区保证not at risk; not on risk; no risk {= n.r.} [保险人]不负责Not calling at British, North American ports or places {= No BNA} 不前往英国、北美港口not exceeding {= n/e; n.e.} 不得超过not specially provided for {= n.s.p.f.} 没有特别规定not to insure clause 无受益条款not under repair {= NUR} 非修理中noted 投保通知notice of abandonment 委付通知notice of assignment 转让通知notice of cancellation 注销通知notice of cancellation at anniversary date {= NCAD} 时间保单到期日「附注」注销通知{拉丁文}notice of delay 迟延通知notification of claim against carrier 对运送人的索赔通知nuclear contamination 核子污染nuclear exclusion 核子危险除外o. cgo. 其它货物；损及被保货物o/o or o/d 甲板上或舱面；见票即付OBA 劳依兹授权海外经纪人{可在海外支付赔款} OBCL 劳依兹任用海外经纪人{但在伦敦支付赔款} objects 船舶以外之物体obligatory 义务obligatory reinsurance 义务再保险oblighe line 优惠承保业务obliteration marks 货物标志消失occurence; one occurrence 单一事件ocean marine insurance 远洋海上保险of a like kind 类似危险事故；见票即付off cover {= o/c}; off risk 停止承保off shore drilling rig; off shore oil drilling rig 外海钻油设备off slip; signer; signing slip; slip 承保条oil contamination; oil pollution 油污oil damage 油污毁损oil drilling rigs 钻油设备omission 漏报Omnibus Clause 通则on a strand [船]搁浅on consignment 抵埠寄售on gross {= OG} 折扣前保险费on net {= o.n.} 折扣後保险费on passage 运送途中on risk 承保中on signed lines 签单责任额on signed lines {= o.s.l.} 在承保额内on the berth 载泊妥待onus of proof of claim [索赔的]举证责任open cover {= o.c.} 预约承保契约open policy {= o.p.} 预约保险单open slip 预报承保单Option Request Form [伦敦保险市场]调查表or as original 或如原保险单ordinary breakage 正常破损ordinary course of transit 正常运送路线ordinary leakage 正常漏损ordinary loss 正常损失ordinary shortage 正常短少origin of goods 货物原产地original {= orig.}; original policy or policies 原保险单original assured 原被保险人original conditions 原保险单承保条件original cover; original slip 原承保条original deductions; original discount 原折扣original gross premium {= o.g.p.}; original net premium {= o.n.p.} 原总保险费original gross premium income {= o.g.p.i.}; original net premium insurance {= o.n.p.i.}; original net rate premium income {= o.n.r.p.i.} 原总保险费收入original gross rate {= o.g.r.}; original net rate {= o.n.r.} 原总保险费率original net premium income {= o.n.p.i.} 原净保险费收入original net rate {= o.n.r.} 原净保险费率original net rate to head office {= o.n.r. to h.o.} 总公司收到original net retained premium income 原净自留保险费收入original open cover 原预约承保契约original rate {= o.r.} 原保险费[率]original term 原保险单条款other cargo 其它货物other perils 其他危险事故other ship's cargo 其它船上货物other ship's engagements 对其它船义务outboard 外档；船体外的；舷外outstanding {= O/S} 未决[赔款]outstanding claims 未决索赔outstanding claims advance {= o.c.a.} 预先提存未决索赔；预先提存未决赔款outstanding claims reserve 未决索赔准备金outstanding liability 待决责任outstanding loss reserve 未决赔款准备金outturn 卸载量outturn report 卸货报告；卸载报告outward port charges 出港手续费{共同海损分担费用之一} outward towage 出港拖船费overall length {= o.a.l.} [船]全长overall measurement {= o.a.} 整体测量overclosing 超额承保over-deck 甲板上overdue market 过期市场overdue ship 失踪或过期船只overlapping insurance 重叠保险overplacing 超额安排{保险}overriding commission {= overrider; o/r; o.r.} 手续佣金；手续费overspill call 因超过再保险契约索赔所徵收之会费overspill claim 超过再保险之索赔overvaluation 高估价值owner's clauses 船东条款owner's declaration 船东申报单owner's interest; shipowner's interest 船东利益owner's repair 船东自费修理owner's survey fees 船东自费检验oxidation 生锈Pacific coast ports {= Pac.} 太平洋海岸港口Pacific Standard Time {= PST} 太平洋标准时间Pacific warranty 太平洋保证特款package insurance 综合保险package policy 综合保险单painting the bottom 油漆船底pair and set clause 配对条款parcel {= pcl.} 包裹parcel post {= p.p.} 邮包parity clause 同等费率条款partial interest 部分利益partial loss {= p/l} 部分损失partial loss of freight 部分运费损失partial loss of goods 部分货物损失partial loss of ship 部分船舶损失partial reparis to shipand unreparied damage 船舶部分条理及未修理毁损particular average {= PA} 单独海损particular average and/or general average loss {= PA and/or GAL} 单独海损及/或共同海损particular average warranty 单独海损保证particular charge {= p/c} 单独费用passager's luggage 旅客行李pauschal prime 预付保费{荷兰语}pay as may be paid 依约照付payable abroad agents 国外理赔代理人付款payment of claims 赔款给付payment of premium 保险费缴付payment order 被保险人授权经纪人代为索赔peak cover 自动承保增值peak location 最高保险金额peak value clause [棉花保险]最高价条款percentage of depreciation 折旧比率peril insured against {= p.i.a.} 承保之危险事故perils of the sea 海上风险；海难事故period; period policy; term policy 定期保险单personal accident {= personal acc.} 人身意外personal injury {= per. inj.; p.i.} 人身伤害perte totale {= p.t.} 全部损失{法语} photocopy slip 承保条影本pickings 挑选pilferage {= pilf.}; theft 偷窃pilotage account [修理帐中之]领港费用pirates 海盗；海上劫夺place of seal {= l.s.} [文书之]盖印处{拉丁文} placer 保险安排人placing 安排保险或保险已安排placing insurance 由经纪人安排保险plain form of policy 标准保险单policy and stamp 保险单及印花税policy assignment 保险单之转让policy conditions 保险单条件policy construction 保险单结构policy exclusion 保险单除外条款policy holder 保险单持有人policy lien 保险单留置权policy proof of interest {= p.p.i.} 保险利益之证明policy signing office 保险单签署处policy terms 保险单条款policy year 保险年度pollution exclusion clause 污染除外条款pollution hazard clause 污染危险条款pool schemes 联营制度pooling retention 船东责任互保协会联营组织之保留金额port area 港口区port dues {= p.d.} 港捐port of distress {= p.o.d.} 遇难港Port of Lodon Authority {= PLA} 伦敦港务局port of registry 船藉港port risk insurance 港口危险之保险port risks or pro rata {= PR or p.r.} 港口危险或比例port to port 港口至港口portage 修船期间看守人员费用portage account 修船帐中之看守人员费用portfolio 未满期保险业务；再保险业务portfolio transfer 未满期保险业务之转移Ports and Waterways Safety Act, 1972-USA {= P & WSA} 美国1972年港口及水路安全法ports in the gulf of Mexico {= gulf ports} 墨西哥湾港口possible maximum loss {= p.m.l.} 可能之最大损失post entry 进口补报关post missing 公告失踪practice 操作；实务pre-exemption 优先购买权premium advice note {= p.a.n.} 保险费通知单premium reducing 保险费递减premium reserve 保险费准备金premium to be arranged 保险费待议定premium transfer 保险费移转prepaid {= ppd.} 预付presrerving from loss 防止损失prevention of loss 损失之预防primary reinsurance clause 原始再保险条款private pleasure purposes 专供私人娱乐之用private wording scheme 特殊承保制度proceeds 销货收入proceeds to be accounted for {= proceeds t.b.a.f.} 可计算之销货收入professional packed warranty 专业包装保证professional packing 专业包装profit 利润profit commission {= p/c; PROF COM.; prof. com} 盈余佣金proof of loss 损失证明property damage {= p.d.} 财产损失proposer 要保人proprietary rights 所有权益prosecution of a voyage 航程开始protection and indemnity club {= P & I Club} 防护及补偿协会{又称船东责任互保协会}Protection and Indemnity risks {= P & I risks} 防护及补偿危险proximate cause 近因[原则]pseudenym 代号public liability {= p.l.} 公共责任pure indemnity 净赔偿{不定值保单}putrefaction; putrification 腐烂qualiftying category 危险分类quantitative and qualitative control 货物足量完好送达後支付余款quantum of interest 受抵押人与财产所有权人保险利益之分隔quay port 直接卸货港quay to quay 码头至码头quota share reinsurance 比例再保险R Form 劳依兹保险市场加拿大币交易单r/i closing form 再保险承保单r/i or direct 再保险或直接保险r/i order form 再保险要保书r/i treaty standard slip 再保险合约标准承保条Racing Risks Extension Clause 赛艇危险延展条款radioactive contamination 幅射污染ranging 船靠船转货rate to be agreed {= r.t.b.a.} 费率待议定Raw Sugar Clause 粗糖条款realised amounts 销货额reasonable cost of repair 合理之修理费用reasonable despatch clause 合理快速条款reassurance; reinsurance {= r/i} 再保险reassured {= REASSD; reassd}; reinsured 被再保险人reassurer; reinsurer 再保险人rebate 保险费折扣receipt on the policy 保险单中保险费收讫之文字reciprocity 交换业务；互惠业务reconditioning cargo 货物重整理；货物重包装reconditioning charges 重整理费用records 记录recover form underwriters 保险赔偿recovery 追偿recovery agent 追偿代理人recovery from a carrier 向运送人追偿red line clause 红字条款reducing insurer's liability 减轻保险人责任refund; refund of claim 退还赔款registry certificate 船籍登记证书REINSD or reinsd 原保险人reinstatement {= reinst.} 自动恢复原保额reinsurance clause 再保险条款reinsurance common account {= r.i.c.c.}; reinsurance of joint account {= r.o.j.a.} 再保险共同帐户reinsurance of cargo 货物再保险reinsurance of hull 船舶再保险reinsurance offices Association {= ROA} 再保险公司协会reinsurance treaty 再保险合约reinsurance waiver clause 再保险加费或退费放弃条款rejection of abandonment 推绝委付release call 解约会费release of reserve 冲还准备金release to true Sterling 按以英磅汇率冲帐reloading cargo at p.o.r. {port of refuge} 货物在避难港重新装运remaining on board {= r.o.b.} 船上余留货物remedy against third parties 向第三者追偿removal ashore clause 搬移至岸上条款removal of ship for repairs 移动船舶修理removal of wreck {i.f.v.c.} 搬移残骸{用於渔船保险}removal of wreck extension 搬移残骸延展承保{用於游艇保险} renewal not required {= r.n.r.} 未申请续保renewal notice 续保通知书renewal sheet 续保通知表repacking 重新包装repair accounts 修理费用帐repair specification 修理说明书repairs to ship 船舶修理费replacement clause 重置条款replacement of machinery 机器重置reporting form basis 保额通知基础epresentation 陈述request form 查询表res nullius {nobody's responsibility} 无人负责任{拉丁} reserve account 准备金帐户re-signing addendum 重新签置之附录restraints 禁止retained line 自留业务retention 自留额retention table 自留限额表retiring from a line 不愿续保或注销责任额retroactive; retrospective 有追溯力的retrocedant 分出转再保险人retrocede 转再保险retrocession 转再保险业务retrocessionaire 接受转再保险人return by agreement 双方协议退费return for no claim 无赔款退费return for non-attachment 保险未生效退费return of premium {= r.p.}; returns {= ret.} 退还保险费Returns Bureau 退费核定局returns clause {ACV} 退费条款{气垫船}right of contribution 分摊责任right of insurance against carrier 保险人对运送人之追偿权right of recovery 追偿权rights of carrier 运送人免责权rights of subrogation; subrogation 代位求偿权rights to take tenders 招标权riots and civil commotions {= RSCC; r.s.c.c.} 暴动及民众骚扰rising market 涨价之市场risk 危险rotation clause 轮保条款round voyage 往返航程rubber clause 橡胶保险条款Rubber Trade Association Clause {= RTA CL.} 橡胶贸易协会条款rudder clause 船舵等不保条款rules for construction of policy 保单解释规则rules of practice 实务规则run off 满期为止running days 连续日期running landing numbers {= r.l.n.} 卸载顺序Russian Register of Shipping 俄国验船协会rye terms {= r.t.} 裸麦保险条件s/a l/u 俟承诺并通知首席保险人後生效sabotage 恶意破坏行为sabotage to ship 对船舶之恶意破坏sacrifice 牺牲safely landed 安全卸货sailed as per list {= s.a.p.l.} 依据时间表开航；劳依兹日报公告船期sailing card 船期通知卡sailing warranty 航行保证sale charges; sale fees 销售费用sale of vessel 船舶出售sale of vessel clause 船舶出售条款sale terms 销售条件sales contract 销售契约salvage {= s} [海难]救助；打捞；救助报酬salvage agreement 救助协议salvage and recovery clause 救助及追偿条款salvage association {= SA} 救助协会salvage association account {= SA a/c} 救助协会帐户salvage guarantee 救助保证salvage loss {= s.l.} 救助损失salvage property 经施救而保全之财产salvor's lien 救助留置权saving human life 海上人命救助scale of rates 保护费率表schedule to the Act [英国]海上保险法之附表scraping the bottom 清除船底scratching 擦损油漆之危险sea water damage {= SWD; s.w.d.} 海水损害seaworthiness admitted clause 适航能力承认条款seaworthy ship 适航船舶second hand machinery 二手货机器；旧机器second hand replacement clause 二手货机器重置条款；旧机器重置条款second leaving 第二次发送security 安全保证seen 已看过self insured 自己保险seller's interest 卖方利益semester 半年semi-submersible rig 半潜式钻油平台sentimental loss 推断损失separate value 分项保险金额separation box 保险费入帐通知分类箱separation procedure 保险费入帐分类程序service in the nature of salvage 救助服务service of suit {= s.o.s.} 诉讼服务settlement calender 理赔处理日期表settlement date 理赔日期settlement of claims abroad {= s.c.a.} 国外索赔；海外理赔处理settlement option 赔款选择settlement statement 理赔明细表several ports of discharge 多个卸货港ship and goods {= s.g.} 船舶及货物ship owner's liability {= s.o.l.}; shipowner's liability 船东责任ship repairer's liability {= s.r.l.; s.r. liab.} 船舶承修责任shipbuilding codes 船舶种类代码shipowner's liability to cargo 船东对货物之责任shipowner's lien 船东留置权。