Legal reserve
Because an insurance company pays the future insurance and benefit with the legal reserve (I forbid cough person preparations), I put it up, and the product is one of the insurance contract liability reserve. In the calculation of the legal reserve, it is necessary to fix a calculation basic rate for an accumulation method.
In Japan, the accumulation method by the flat associate net premium type is adopted. In addition, about the calculation method of the legal reserve, mention to a calculation method book is demanded by the insurance method.
Table of contents
Classification of the legal reserve
It is demanded that I divide a legal reserve into premium financial reserve, a prepaid premium, refund financial reserve in insurance method enforcement regulations Article 69 and save it. In addition, the dangerous liability reserve is included in a legal reserve, too.
Standard legal reserve system
A legal reserve system more standard than 1996 is introduced. It is decided to calculate an accumulation method and a calculation basic rate to use for the evaluation of the legal reserve using the thing which Financial Services Agency establishes in this system, and the details are established in 1996 by the Ministry of Finance notification 48th. This determines the standard of the legal reserve to be required from the viewpoint of soundness maintenance of the insurance company regardless of the premium standard that an insurance company sets.
Allied item
References
- Disclosure - study aid, Life Insurance Association of Japan of the life insurer
This article is taken from the Japanese Wikipedia Legal reserve
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