担保准备金公允价值计量方法研究

侯旭华

担保准备金公允价值计量方法研究

引用本文：侯旭华.担保准备金公允价值计量方法研究[J].财经理论与实践,2012,(4):22-25

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作者	单位
侯旭华	（湖南商学院会计学院，湖南长沙410205）

中文摘要:目前我国担保公司担保准备金按固定比例提取，有悖于其或有性。担保准备金实质上是一种或有负债，应采用公允价值计量。对未到期责任准备金的提取，短期担保合同采用未赚保费法，长期担保合同采用三因素法。担保赔偿准备金提取采用逐案估算法、平均值估算法、损失率法，并增加理赔费用准备金。

中文关键词:担保合同准备金公允价值充足性测试计量

A Study on the Measurement Methods of the Fair Value for the Guarantee Reserve

Abstract:At present, the guarantee reserve is withdrawn according to a fixed ratio in the guarantee companies in China, which goes against its contingency. The guarantee reserve is essentially a contingent liability which should be measured by fair value. To be specific, for the withdrawal of unearned premium reserve, the model of unearned premium can be used for short-term guarantee contract, and the method of three-factors for long-term guarantee contract. As for the withdrawal of guarantee claim reserve, the commonly adopted methods are as follows: estimating according to each case, according to the average value or according to loss ratio. Meanwhile, increase the claim expense reserve.

keywords:Guarantee Contract Reserve Fair Value Adequacy Test Measure

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