中英双语-中国保险监督管理委员会关于印发《分红保险专题财务报告编报规则问题解答第1号》的通知(可下载）

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Notice of the China Insurance Regulatory Commission on Printing and Circulating the Reply No. 1 to Questions Regarding Rules for the Preparation and Submission of Special Financial Reports on Participating Insurance

中国保险监督管理委员会关于印发《分红保险专题财务报告编报规则问题解答第1号》的通知

Promulgating Institution: China Insurance Regulatory Commission

Document Number: Bao Jian Cai Kuai [2009] No. 399

Promulgating Date: 05/12/2009

Effective Date: 05/12/2009

颁布机关: 中国保险监督管理委员会

文号: 保监财会[2009]399号

颁布时间: 05/12/2009

实施时间: 05/12/2009

To all life insurance companies, pension insurance companies and health insurance companies:

With a view to facilitating insurance companies in preparing and submitting special financial reports on participating insurance, the China Insurance Regulatory Commission ("CIRC") has formulated the Reply No. 1 on Questions Regarding Rules for the Preparation and Submission of Special Financial Reports on Participating Insurance (hereinafter, the "Reply"), which is hereby printed and circulated and shall be complied with. Any issues arising in implementation of the Reply shall be timely reported to the Financial and Accounting Division of the CIRC.

China Insurance Regulatory Commission

May 12, 2009

各寿险公司、养老保险公司、健康保险公司：

为便于各公司做好分红保险专题财务报告的编报工作，我会制定了《分红保险专题财务报告编报规则问题解答第1号》。现予印发，请遵照执行。执行中遇到问题，请及时向我会财务会计部报告。

中国保险监督管理委员会

二○○九年五月十二日

Reply No. 1 to Questions Regarding Rules for the Preparation and Submission of Special Financial Reports on Participating Insurance

Question: Do the comparable data at the beginning of the period as shown in the 2007 Special Financial Reports on Participating Insurance (hereinafter referred to as the "Special Financial Reports") need retroactive adjustment? When calculating the cumulative operating profits, do operating profits in years before 2006 need retroactive adjustment in accordance with the new Accounting Standard for Business Enterprises? Does appropriation of shared expense need retroactive adjustment in accordance with the existing appropriation methods that have been filed with the CIRC for record?

Answer: Companies may fill out comparable data at the beginning of the period in the 2007 Special Financial Reports according to the following principles:

(a) Companies shall make retroactive adjustment to comparable data at the beginning of the period;

(b) Retroactive adjustment may not have to be made to financial assets and appropriation of shared expenses where doing so involves unreasonable amount of difficulty. However, in determining the cumulative operating profits under the 2007 Profit Statement for Participating Insurance, operating profits in the years before 2007 shall be calculated in accordance with the relevant provisions of the Rules for the Preparation and Submission of Special Financial Reports on Participating Insurance (hereinafter, the "Preparation and Submission Rules"), the provisions of which include: special reserves for participating insurance may not be withheld or deducted; in case of companies without regard to expense and surplus, the predetermined expense should be adjusted to actual expense, in order to ensure that the "cumulative operating profits" under the 2007 Profit Statement for Participating Insurance reflects the actual accumulated amount of operating profits.

Question: According to the provisions of the Preparation and Submission Rules, the Profit Statement and Balance Sheet for Participating Insurance shall reflect the policy dividend payable by the insurance company in the accounting year due to the announcement of the policy dividend distribution scheme. When is the "announcement date" therein?

Answer: Announcement date shall mean the date on which the dividend distribution scheme comes into effect and constitutes the statutory obligations of the company through corporate decision-making procedures in accordance with the provisions of relevant laws, regulations and the company's articles of association, which is not necessarily the date when the company formally announces its dividend distribution scheme to the public. The company shall explicitly disclose the time of the announcement date for dividend distribution in the section "Dividend Distribution Scheme for Participating Insurance" in the Special Financial Report.

Question: According to the provisions of the Preparation and Submission Rules, if an insurance company pays policy dividend by increasing the insured amount, the net premium corresponding to the insured amount that shall be increased in a future period due to announcement of increased dividend shall be presented under the item "Policy Dividend Paid to Policy Holders as Announced in the Current Period" in the Profit Statement for Participating Insurance. So, if the increased dividend is included as dividend paid to the policy holder in the current year, should the difference between the withdrawal and reversal of reserves corresponding to the increased dividend be deducted from the difference between the withdrawal and reversal of reserves in the following year?

Answer: The "increased dividend" under the Preparation and Submission Rules refers to the policy dividend paid by increasing insured amount, but not settled through cash dividend.

When preparing the Special Financial Report, the company shall include the net premium corresponding to the insured amount that shall be increased in a future period due to announcement of the distribution of increased dividend under the item "Policy Dividend Paid to Policy Holders as Announced in the Current Period" in the Profit Statement for Participating Insurance. The corresponding difference between the withdrawal and reversal of reserves shall be included under the item "Withdrawal of Insurance Reserves" on the anniversary of the policy in the following year.

Question: How shall the difference between the announced dividend and dividend actually paid be reflected in the Profit Statement for Participating Iinsurance?

Answer: (a) When announcing the dividend distribution scheme, the company may not be able to make accurate estimate of such factors as the surrender rate during the remaining term of the policy, which may result in the difference between the announced dividend and the dividend actually paid. The difference is deemed change in accounting estimate, which shall be treated in accordance with the principles of Accounting Policies, Accounting Estimates and Rectification of Errors.

(b) The Preparation and Submission Rules explicitly provide that, the item "Period-end Cumulative Policy Dividend Paid to Policy Holders as Announced" under the Profit Statement for Participating Insurance shall reflect the cumulative policy dividend payable under policy dividend distribution schemes as announced in previous years, including the amount actually paid and unpaid. Therefore, the amount of dividend paid under the item "Period-end Cumulative Policy Dividend Paid to Policy Holders as Announced" shall present the amount actually paid rather than amount announced, and the difference of accounting estimate between the announced dividend and the dividend actually paid does not need to be reflected directly in the Profit Statement for Participating Insurance.

Question: According to the Preparation and Submission Rules, certified public accountants shall express audit opinion as to "whether the policy dividend distribution results comply with the policy dividend distribution scheme of the company". Do the policy dividend distribution results mean the dividend actually paid by the company?

Answer: "Whether the policy dividend distribution results comply with the policy dividend distribution scheme of the company" means whether the company has distributed dividend according to the dividend distribution scheme announced, not whether the amount of dividend actually paid by the company equals to the amount of dividend announced by the company.

Question: Does the shared expense appropriated to participating insurance need to be reflected in the Balance Sheet for Participating Insurance? How shall the deferred tax related to changes in the fair value of available-for-sale financial assets be reflected?

Answer: (a) The Balance Sheet for Participating Insurance is not a complete balance sheet in the strict sense. It has no multi relationship with the Profit Statement. The shared expense appropriated to participating insurance shall be reflected in the Profit Statement for Participating Insurance, but do not have to be reflected in the Balance Sheet for Participating Insurance.

(b) Participating insurance is not a separate item subject to tax; therefore, impact of income tax expense and deferred tax is not considered in the Profit Statement for Participating Insurance.

Question: If a company announces its 2007 dividend distribution scheme on June 30, 2008 (after the issue date of the 2007 Special Financial Report) and announces its 2008 dividend distribution scheme on April 1, 2009 (before the issue date of the 2008 Special Financial Report), does the 2008 Special Financial Report need to recognize the above two dividend distribution schemes announced? What shall be the treatment if no dividend distribution scheme is announced within the reporting period?

Answer: (a) Dividend distribution schemes announced within the same reporting period shall be reflected in the Special Financial Report of that reporting period. Both the dividend distribution scheme announced on June 30, 2008 and the other announced on April 1, 2009 shall be reflected in the 2008 Special Financial Report, and relevant information on the two dividend distribution schemes shall be disclosed.

(b) If no dividend distribution scheme is announced within the reporting period, it shall be clearly indicated in the section "Policy Dividend Distribution Scheme for Participating Insurance" under the Special Financial Report that no dividend distribution scheme is announced within the reporting period.

Question: According to the CIRC provisions on insurance companies' investment in infrastructure facilities, under which item of the Balance Sheet for Participating Insurance shall the insurance company reflect its debt investment plans and equity investment plans on infrastructure facilities acquired by using the fund of participating insurance?

Answer: When preparing the Balance Sheet for Participating Insurance, debt investment plans and equity investment plans on infrastructure facilities acquired by the insurance company shall be reflected in the item "Other Investment Assets" with breakdown details thereof disclosed in the notes to financial statements.

Question: If a company has both products for which dividend is distributed without regard to expense and surplus and products for which all surpluses are attributed to their dividends, shall the products for which all surpluses are attributed to their dividends be reflected in the surplus calculation and distribution pro forma statement for participating insurance without regard to expense and surplus?

Answer: The surplus calculation and distribution pro forma statement for participating insurance without regard to expense and surplus only reflects the business surplus and distribution of products for which dividend is distributed without regard to expense and surplus. Therefore, products for which all surpluses are attributed to their dividends need not be reflected in the pro forma statement.

Question: The Notice on Amending the Rules for the Preparation and Submission of Special Financial Reports on Participating Insurance (Bao Jian Fa [2009] No. 5) requires simultaneous submission of the 2008 and 2007 Special Financial Reports. Can the two reports be submitted as a consolidated report?

Answer: The 2007 and 2008 Special Financial Reports shall be submitted separately rather than as a consolidated report.

分红保险专题财务报告编报规则问题解答第1号

问：2007年分红保险专题财务报告（以下简称“专题财务报告”）中的期初可比数是否需要追溯调整？在计算累计营业利润时，2006年以前的营业利润是否需要按照新企业会计准则追溯调整？共同费用的分摊是否也要按现行向保监会备案的分摊办法进行追溯调整？

答：各公司应当按照以下原则填报2007年度专题财务报告中的期初可比数：

（1）各公司应当对期初可比数进行追溯调整；

（2）如果追溯调整确有困难，可以不对金融资产、共同费用分摊等事项进行追溯调整，但是，确定2007年分红保险利润表的累计营业利润时，应当按照《分红保险专题财务报告编报规则》（以下简称“《编报规则》”）的规定，计算2007年以前年度的营业利润，包括：不得扣减分红保险特别储备；对于不分费差的公司，应当将预定费用调整为实际费用，以确保2007年分红保险利润表的“累计营业利润”反映实际营业利润的累计金额。

问：《编报规则》规定，分红保险利润表和分红保险资产负债状况表，应当反映保险公司会计年度内由于宣告保单红利分配方案而应当支付的保单红利。这里的“宣告日”是指哪个时点？

答：宣告日是指，根据有关法律法规或公司章程的规定，经过公司决策程序，使得红利分配方案产生法律效力，构成公司法定义务的日期，并不必须是公司正式对外宣告红利分配方案的日期。公司应当在专题财务报告“分红保险保单红利分配方案”部分明确披露公司红利分配宣告日的时点。

问：《编报规则》规定，保险公司以增额红利方式支付保单红利，应当在分红保险利润表的“当期宣告支付给保户的保单红利”项目中列报会计年度内由于宣告发放增额红利而需要在未来一段时间内增加的保单保额对应的净保费。那么，如果增额红利计入当年保户红利支出，第二年的责任准备金提转差是否应当扣除增额红利对应的准备金提转差？

答：《编报规则》中的增额红利是指保额分红方式下支付的保单红利，并非现金分红方式下的缴清增额红利。

公司在编制专题财务报告时，应当将当期由于宣告发放增额红利而需要在未来一段时间内增加的保单保额所对应的净保费计入分红保险利润表的“当期宣告支付给保户的保单红利”项目。在次年的保单周年日将对应的责任准备金提转差计入“提取保险责任准备金”项目。

问：宣告分配的红利与实际发放的红利之间的差额在分红保险利润表中如何反映？

答：（1）公司在宣告红利分配方案时，由于无法准确估计未来保单年度内的退保率等因素，导致宣告分配的红利和实际发放的红利之间存在差额，属于会计估计变更，原则上应当按照《会计政策、会计估计和差错更正》准则进行处理。

（2）《编报规则》明确规定：分红保险利润表中的“期末累计宣告支付给保户的保单红利”项目，反映历年已经宣告的保单红利分配方案而累计计算的应当支付的保单红利，包括实际已经支付的和尚未支付的部分。即“期末累计宣告支付给保户的保单红利”项目对已发放的红利应按实际发放数而非宣告数列报，因此，不需在分红保险利润表中直接反映宣告分配的红利与实际发放的红利之间的会计估计差异。

问：根据《编报规则》，注册会计师应当对“保单红利分配结果是否符合公司的保单红利分配方案”发表审计意见，这里的保单红利分配结果是否是指公司实际支付的红利？

答：保单红利分配结果是否符合公司的保单红利分配方案，是指公司是否按照宣告的红利分配方案分配红利，而不是指公司实际支付的红利金额是否等于公司宣告的红利金额。

问：向分红险分摊的共同费用是否需要在分红保险资产负债状况表中反映？可供出售金融资产公允价值变动相关的递延税项如何反映？

答：（1）分红保险资产负债状况表不是完整和严格定义的资产负债表，与利润表之间没有勾稽关系，向分红险分摊的共同费用应在分红保险利润表中反映，但可以不在分红保险资产负债状况表中反映。

（2）分红保险不是单独的纳税主体，在分红保险利润表中不考虑所得税费用和递延税项的影响。

问：如果某公司2008年6月30日宣告2007年度红利分配方案（在2007年专题财务报告报出日之后），2009年4月1日宣告2008年度红利分配方案（在2008年专题财务报告报出日之前），则2008年专题财务报告中是否需要确认上述两个宣告的红利方案？如果报告期内无宣告的红利分配方案，应如何处理？

答：（1）在同一个报告期内宣告的红利分配方案，均应在该报告期的专题财务报告中反映。上述提到的2008年6月30日宣告的红利分配方案和2009年4月1日宣告的红利分配方案均应在2008年专题财务报告中反映，并应分别披露两个红利分配方案的相关信息。

（2）如果报告期内无宣告的红利分配方案，则应在专题财务报告的“分红保险保单红利分配方案”部分明确说明报告期内无宣告的红利分配方案。

问：根据保监会关于保险公司投资基础设施的有关规定，保险公司运用分红险资金购买的基础设施债权投资计划、股权投资计划在分红保险资产负债状况表中哪个项目反映？

答：在编制分红保险资产负债状况表时，保险公司购买的基础设施债权投资计划、股权投资计划应当在“其他投资资产”项目中反映，并在报表附注中披露明细信息。

问：如果公司既有不分费差分红产品，又有全差分红产品，全差分红产品是否需要在不分费差的分红保险业务盈余计算与分配备考表中反映？

答：不分费差的分红保险业务盈余计算与分配备考表仅反映不分费差的分红产品的业务盈余和分配情况，全差分红产品不需要在该备考表中反映。