偿付能力

At the same time , carries on the refinement to the Insurance company lowest capital appraisal standard , strengthens reimburses ability supervision .

同时，对保险公司最低资本评估标准进行细化，加强偿付能力监管。

The boss of Wells Fargo has called the solvency tests "asinine".

Wells Fargo的老板已经开始管那些关于偿付能力的测试叫做"像驴一样愚蠢的东西"。

How to make the life insurance company have asset enough to match its liability is the key factor to be success.

如何保证人寿保险公司在长期经营中保持足够的偿付能力，确保在将来有充足的资产来匹配负债，是人寿保险公司成功经营的关键。

The crisis appears to be one of solvency rather than one of liquidity; banks, along with insurers of bonds and other securities, are undercapitalized and so, as I suggested last week, require a capital infusion rather than just a purchase of frozen assets.

这个危机似乎是一种偿付能力的危机而非流动性危机；银行，还有债券及其他证券的承保人，都面临着投资不足，因此就像我上周建议过，需要一种资本注入而非仅仅购买那些冻结的资产。

This paper researches some problems related to the applications of VaR and coherent risk measures to set statutory solvency margin measurements in insurance regulation reform.

本文结合保险监管的实际，探讨用VaR和相容风险测度度量保险公司法定偿付能力额度的相关问题。

Indeed, any toxic asset purchase or guarantee programme must be an ineffective, inefficient and inequitable way to rescue inadequately capitalised financial institutions: ineffective, because the government must buy vast amounts of doubtful assets at excessive prices or provide over- generous guarantees, to render insolvent banks solvent; inefficient, because big capital injections or conversion of debt into equity are better ways to recapitalise banks; and inequitable, because big subsidies would go to failed institutions and private buyers of bad assets.

实际上，通过购买或担保问题资产来救助资金不足的金融机构，注定是一种不起作用、效率低下且不公平的手段：不起作用是由于政府必须以过高的价格购买大量可疑资产，或者提供过于慷慨的担保，才能使丧失偿付能力的银行重获偿付能力；效率低下是由于巨额注资或债转股才是对银行资本重组的更好方法；而不公平是由于巨额补贴将落入破产机构和不良资产的私人买家之手。

This paper presents a constructive proposal for the China solvency supervision system to determinate the assets investment risks in the life insurance.

按照国际惯例，寿险公司监管的核心是偿付能力监管，而偿付能力监管体系中的重点则是确定资产投资风险的风险值。

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.

其原因有以下六点：第一，偿付能力报告反映公司在某一时点上的偿付能力状况，"独立观"将季度视为独立的会计期间与保险监管的理念一致；第二，一体观下费用的递延和预提使确认的资产和负债不符合认可资产和认可负债的定义；第三，会计估计考虑全年的成本和费用也给会计计量带来不必要的麻烦；第四，"一体观"较多地依赖于会计人员的职业判断和估计，可能会导致不同公司的偿付能力报告不可比；第五，与我国的企业会计准则的规定一致，便于公司编制偿付能力报告；第六，与多数发达国家采用的方法一致，有利于国际比较。

The most important objective of the article is to study the methods of solvency regulation.

本文主要研究主要国家的偿付能力监管的方法及指标体系，在内容上与偿付能力的内容并不完全相同，只是包含了其中的一部分。

This thesis begins with the research of insurance company solvency and analyses the importance of insurance solvency supervision.

本文从对保险公司偿付能力的概念与实质研究入手，分析了保险公司偿付能力监管的必要性

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。