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西安金融翻译:保险公司偿付能力报告
发布时间:2009-11-13  阅读次数:13980  字体大小: 【】 【】【
西安金融翻译保险公司偿付能力报告编报规则第13号:季度报告
(征求意见稿)
Regulations on Compiling Reports of Solvency of Insurance Companies No.13: Quarterly Report (Draft for Comment)
 
六、关于季度报告的编制
VI. About Compilation of Quarterly Report
(一)“独立观”的选择
(I) Selection of “Discrete View”
中期财务报告编制的理论基础主要有“独立观”和“一体观”两种。“独立观”是将每一中期视为一个独立的会计期间,中期财务报告中所采用的会计政策和确认与计量原则与年度财务报告相一致,其中所应用会计估计、成本分配和应计项目的处理等也与年度财务报告相一致。国际会计准则和我国会计准则基本采用的是“独立观”。“一体观”是将每一中期视为年度会计期间的有机组成部分,是会计年度整体不可分割的一部分,而不是独立的会计期间,中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用,需要以年度预计活动水平为基础分配至各个中期。
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.
 
经过研究,我们认为偿付能力季度报告编制的理论基础应采用“独立观”。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。
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)对会计估计的要求
(II) Requirements upon accounting estmate
鉴于季度报告及时性等信息要求,公司在编制季度报告时涉及到的一些会计估计可以适当简化,如对减值准备的测试、对存货的盘点等,但是,这些简化不能影响季度报告信息的可靠性和相关性,即不能影响季度报告的使用者对公司季度末偿付能力状况的了解和评价。因此,公司在编制季度报告时应把握这一基本原则。
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、关于季度报告格式的要求
VII. About Format Requirements of Quarterly Report
从目前报送的季度报告来看,各家公司报送的格式很不统一,给报告的阅读和分析带来了很多困难。随着今后偿付能力报告信息化的建设,偿付能力报告内容和格式的统一会更加重要,因此,本规则对偿付能力季度报告的格式进行了详细规定,包括内容编排顺序、页面排版、文字和数字规格、报表格式、页码编制文字格式和装帧要求等,公司应当严格遵照执行。
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、关于生效日期
VIII. About Effective Date
本规则规定,本规则对季度报告内容的规定自2007年第1季度报告编报起施行,本规则对季度报告格式的规定自2007年第3季度报告编报起施行。即保险公司编制2007年第1季度和第2季度报告时,应当按照本规则第3条至第14条的规定披露相关信息,但可以不按照本规则第15条至第20条的规定设置季度报告的格式。2007年第3季度报告及以后期间的偿付能力季度报告在内容和格式上均应当符合本规则的规定。之所以作这样的规定,主要是考虑到目前保险公司正在进行新会计准则的实施工作,在2007年第1季度起按本规则格式编报季度报告工作量较大,因此,只要求先遵循内容的披露要求,对格式的要求推迟至2007年第3季度报告编报起生效。
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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