Comparative Jurisprudential Studies on the Insurance Actually System

保险实际制度的比较法理研究

• 批准号: 17530060
• 负责人: DEGUCHI Masayoshi
• 金额: $ 1.3万
• 依托单位: University of Tsukuba
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2005
• 资助国家: 日本
• 起止时间: 2005 至 2007
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-17530060/
• 关键词: appointed actually; function holder; with-profits actuary; responsible actuary; calculation of premiums and mathematical provisions; solvency margin; actuarial certification; participation in the profits for with-profits policyholders; ソルベンシー・マージン

In Britain, the new system was introduced in the end of 2004. In this system, the responsibility of the board of directors for a balance sheet was strengthened and the system of appointed actually was abolished. The tasks of the appointed actually were divided into those of function holders and those of with-profits actuaries. The roles of function holders are to evaluate liabilities and risks of the whole company, to calculate the capital requirement, and to offer advices to the top management people, which require expertise in the actuarial science and the relevant insurance company. The role of with-profits actuaries is to protect the interests of with-profits policyholders. Therefore, with-profits actuaries require high independence and cannot double as a director. In addition, in order to promote greater transparency in with-profits insurance, all of the insurance companies are obligated to make and disclose the Principles & Practice of Management by a with-profits actuary. On the … More other hand, in Germany, the system of responsible actuary was introduced in 1994. In this system, one responsible actuary guarantees regulatory compliance concerning the calculation of both the premiums and mathematical provisions, investigates the financial situation of an insurance company (as to whether it guarantees the sustainable performance of the obligations and whether it disposes of adequate resources in the amount of the solvency margin), gives an actuarial certification, and submits proposals for adequate participation in the profits. The roles of responsible actuary are similar to those of appointed actually in Britain. According to Dr. Martin Balleer, a member of the advisory board of the German Supervisory Authority (BaFin) and former president of the German Actuarial Association, more than ten years after the introduction of the system of responsible actuary, the system has been firmly-established in the practical business in Germany, and the effectiveness of the system will be upgraded. From now on, we will draw a conclusion based on our findings, and present our recommendations on how the actually system should function in the Insurance Business Law. Less

在英国，新制度于2004年底引入。在这一制度中，董事会对资产负债表的责任得到加强，任命制实际上被废除。被任命的精算师的任务实际上分为职能持有人和利润精算师。职能持有人的角色是评估整个公司的负债和风险，计算资本需求，并向高层管理人员提供建议，这需要精算科学和相关保险公司的专业知识。自利保险精算师的职责是保护自利保险投保人的利益。因此，有利润的精算师要求高度的独立性，不能兼任董事。此外，为了提高利润保险的透明度，所有保险公司都有义务制定和披露由利润精算师管理的原则和实践。另一方面，德国于1994年引入责任精算师制度。在这个系统中，一个负责任的精算师保证保费和数学条款的计算符合监管规定，调查保险公司的财务状况（是否保证可持续履行义务，是否在偿付能力保证金的数额上配置了足够的资源），给出精算认证，并提交充分参与利润的建议。负责任精算师的角色与英国实际任命的角色相似。据德国监管局（BaFin）顾问委员会成员、德国精算协会前主席Martin Balleer博士介绍，责任精算师制度引入十多年后，该制度在德国的实际业务中已经牢固建立，该制度的有效性将得到提升。从现在开始，我们将根据调查结果得出结论，并就实际制度如何在《保险法》中发挥作用提出建议。”少