保險經營與制度

作者:郭榮堅(John Kuo)

淺談美國NAIC清償能力現代化倡議(SMI)規劃 Introduction to the U.S. NAIC Solvency Modernization Initiative (SMI)

摘要
  為配合國際保險業清償能力制度之發展趨勢,美國保險監理官協會自2008年 6月起即著手進行清償能力現代化倡議(SMI)之研擬,以作為美國保險清償能力制度之主要自我檢測機制。鑒於我國資產負債評價(Valuation)及風險資本額(RBC)制度,與美國制度較為類似,故美國最近的清償能力現代化規劃及內容頗值我國密切追蹤及研究。
關鍵詞:清償能力現代化倡議、美國保險監理官協會、集團監理、資本需求、公司治理與風險管理、監理會計與財務報表、再保險
Abstract
  To comply with the international development trends of insurance solvency systems, the NAIC’s Solvency Modernization Initiative (SMI) was announced in June 2008 and is a critical self-examination to update the United States’ insurance solvency regulation framework. Based on Taiwan’s systems about asset and liability valuation, and RBC which are similar to the United States, the NAIC’s Solvency Modernization Initiative (SMI) Roadmap and content are worthy to trace closely and research.
Keywords: solvency modernization initiative, NAIC, group supervision, capital requirement, governance and risk management, statutory accounting and financial reporting, reinsurance
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