壽險傳統準備金提存與公平價值準備金之探討

　　各國對壽險商品準備金計算方式的規定，會針對保險監理、財務報告與計算稅收等不同的用途，而規劃出一套符合其需求的準備金提存辦法。這些方法若依計算假設的差異來分類，可概分為簡化純保費準備金(Simplified Net Premium Reserve)、實際純保費準備金(Realistic Net Premium Reserve)、毛保費準備金(Gross Premium Reserve)與一般會計原則準備金(GAAP Reserve)；而在實際執行時，會對上述方法做些調整，以因應各地區不同的狀況。本篇將介紹這些準備金方法的基本架構、特徵，與彼此間的關係。之後接著介紹公平價值準備金(Fair Value Reserve)一些基本概念，因為此會計制度尚在發展中，本篇將引用一個簡單的假設來闡述。最後以五年期生死合險為例，分別比較這五種準備金，由結果得知，準備金額度的變化與計算時的假設間有相當密切的關係。

關鍵字：公平價值、未來法、毛保費、純保費、直接法、邊際市場價值
On Traditional Life Reserves and Fair Value Reserve
Abstract
Reserving methods in many countries may change with the purpose for reserve. There are three important purposes which are to help determine the company’s solvency, the company’s earnings for financial report and the company’s taxable earnings. If we classify these reserving methods by their assumptions, we will find four widely used methods which are Simplified Net Premium Reserve, Realistic Net Premium Reserve, Gross Premium reserve and GAAP Reserve. When applying for them actually, there are some adjustments in them. In this paper, we introduce the structures and characters of these four methods. Next we introduce some basic concepts of Fair Value Reserve. Now, this accounting system is not constructed completely. The interpretation here is based on a simplified assumption which comes from some references. Finally we illustrate an example of five-year endowment to exam these five methods. As we expect, the conclusion is consistent with reserving assumptions.

Keywords: fair value, prospective reserve method, gross premium, net premium, direct method, market value margins