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保险翻译：分红保险专题财务报告编报规则

发布时间：2011/9/22 阅读次数：15126 字体大小: 【小】【中】【大】

保险翻译：分红保险专题财务报告编报规则

Rules for Compilation of Participating Insurance Special Financial Statement

本规则用于规范保险公司分红保险专题财务报告（以下简称“专题财务报告”）的编报，以真实、公允地反映保险公司分红保险业务的实际盈利状况。本规则主要规范保险公司分红保险专题财务报告的编报，并不用于规范公司根据企业会计准则编制的（汇总）财务报告，保险公司并非必须改变公司（汇总）财务报告的编制方法以及分红保险的业务、财务管理方式。

The Rules aim to standardize the Participating Insurance Special Financial Statement of Insurance Companies (hereinafter referred to as the “Special Financial Statement”), so as to genuinely and fairly reflect the actual profit condition of the participating insurance business of insurance companies. The Rules are mainly for standardizing the compilation of the Participating Insurance Special Financial Statement of Insurance Companies other than standardizing the (summary) financial statements compiled by companies in accordance with the Accounting Standards for Business Enterprises, and insurance companies do not have to change their measures for compiling the (summary) financial statements and their modes to manage the participating insurance business and finance.

一、专题财务报告的内容

I. Contents of the Special Financial Statement

专题财务报告由以下五部分内容组成：董事会和管理层声明、审计意见、分红保险业务基本情况、分红保险利润表和资产负债状况表、分红保险保单红利分配方案。

The Special Financial Statement consists of the following five parts of contents, namely representation of the board of directors and the management, audit opinion, basic condition of the participating insurance business, profit statement and balance sheet of the participating insurance, and policy dividend distribution scheme of the participating insurance.

（一） 董事会和管理层声明

(I) Representation of the board of directors and the management

保险公司应当在董事会和管理层声明部分披露以下信息：

Insurance companies shall, in the representation of the board of directors and the management, disclose the following information:

1、董事会和管理层对专题财务报告所载内容真实、准确、完整、合规的保证和承担法律责任的承诺。保险公司应当声明“本报告已经通过公司董事会批准，公司董事会和管理层保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏，内容真实、准确、完整、合规，并对我们的保证承担个别和连带的法律责任。”外国保险公司分公司在此部分只需披露管理层声明，即声明“公司管理层保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏，内容真实、准确、完整、合规，并对我们的保证承担个别和连带的法律责任。”

1. The guarantee of the genuineness, accuracy and integrity of contents of the Special Financial Statement and the acceptance to bear legal liabilities by the board of directors and the management. Insurance companies shall declare that “the Statement has been approved by the board of directors of the company, and the company’s board of directors and the management guarantee that the materials carried by the Statement are free from any false record, misleading statement or material omission, and the contents therein are genuine, accurate, integrated, and compliant, and bear joint and several liabilities.” Branch companies of foreign insurance companies shall herein only disclose the management representation, declaring that “the company’s management guarantees that the materials carried by the Statement are free from any false record, misleading statement or material omission, and the contents therein are genuine, accurate, integrated, and compliant, and bears joint and several liabilities.”

2、董事长和有关高级管理人员的签名及公司的印章。其中，有关高级管理人员指符合中国保险监督管理委员会（以下简称“中国保监会”）有关规定并经中国保监会核准任职资格的以下人员：

2. Signatures of the board chairman and relevant senior management and company seals. Wherein, the senior management refers to the following personnel conforming to relevant stipulations of China Insurance Regulatory Commission (hereinafter referred to as the CIRC) with their post-taking qualifications having been approved by the CIRC:

（1）总经理或具有相同职权的负责人；

（2）财务负责人或行使相同职权的负责人；

（3）总精算师或行使相同职权的负责人。

(1) General Manager or responsible persons with the same authority;

(2) Finance manager or responsible persons who perform the same authority;

(3) Chief actuary or responsible persons who perform the same authority.

披露此部分信息时，需要注意以下两点：

In disclosing this part of information, attentions shall be paid to the following two points:

（1）外国保险公司分公司只需要上述高级管理人员的签名及公司的印章，不需要董事长的签名。

(1) For foreign insurance companies, only signatures of the aforesaid senior management and company seal are required other than the signature of the board chairman.

（2）如果由于某种原因上述人员委托代理人代为发表意见的，则可以由代理人签名，并附书面委托合同复印件。

(2) In the event that the said personnel entrust representatives to air opinions for and on behalf of the same, those representatives may affix their signatures, with the hard copy of the written authorization contract to be accompanied.

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