Comparative Jurisprudential Studies on the Insurance Actually System

在英国，新系统于2004年底引入。在这种制度下，董事会对资产负债表的责任得到了加强，委任制实际上被废除了。被任命的精算师的任务实际上被分为职能负责人的任务和盈利性精算师的任务。职能负责人的职责是评估整个公司的负债和风险，计算资本金要求，并向需要精算科学专业知识和相关保险公司的最高管理层提供建议。盈利性精算师的作用是保护盈利性投保人的利益。因此，盈利性精算师需要高度的独立性，不能兼任董事。此外，为了提高盈利性保险的透明度，所有保险公司都有义务制定和披露盈利性保险精算师的管理原则和实践。在…上另一方面，在德国，负责任的精算师制度是在1994年引入的。在这一制度中，一名负责的精算师保证在计算保费和数学拨备方面遵守监管规定，调查保险公司的财务状况(是否保证可持续履行义务，以及是否处置偿付能力保证金数额的足够资源)，提供精算证明，并提出充分分享利润的建议。负责任的精算师的角色实际上类似于英国任命的精算师。据德国联邦金融监管局(BaFin)顾问委员会成员、德国精算协会前主席马丁·巴列尔博士介绍，责任精算师制度引入十多年后，在德国的实际业务中已经牢固确立，该制度的有效性将得到升级。从现在起，我们将根据我们的调查结果得出结论，并就实际制度在保险商法中的作用提出我们的建议。较少

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