[FASB]关于FAS No.113的几个问题(CAS Exam 6)

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现在在准备CAS Part 6的考试，发现FAS No.113这号文件特别的难懂，自己也没有这方面的工作经验，而这方面又有不少的考试试题，所以想在这里向了解这方面知识的大人们请教一下，以加深理解。
由于确实没有理解这号文件，所以疑惑很多，我在这里先提出其中的一个问题：

首先是113号文件的第九条
FAS No. 113 paragraph 9:

9. Indemnification of the ceding enterprise against loss or liability relating to insurance risk in reinsurance of short-duration contracts requires both of the following, unless the condition in paragraph 11 is met:
a. The reinsurer assumes significant insurance risk under the reinsured portions of the underlying insurance contracts.
b.
It is reasonably possible that the reinsurer may realize a significant loss from the transaction.


A reinsurer shall not be considered to have assumed significant insurance risk under the reinsured contracts if:
-          - The probability of a significant variation in either the amount or timing of payments by the reinsurer is remote.
-          - Contracture provisions delay timely reimbursement to the ceding enterprise.

这段中的前半部份字面上比较好懂，条件a和条件b都可以理解，但我不太明白：满不满足条件，对再保险人和原保险人各有什么影响？这一点我有点想不清楚。
但是后半部分的第二条，Contracture provisions delay timely reimbursement to the ceding enterprise.应如何理解？为什么在这个条件下再保合同不能认为assumed significant insurance risk？


与第9条相关的是第11条
FAS No. 113 paragraph 11

11. Significant of loss shall be evaluated by comparing the present value of all cash flows, with the present value of the amounts paid or deemed to have been paid to the reinsurer.
If, based on this comparison, the reinsurer is not exposed to the reasonable possibility of significant loss, the ceding enterprise shall be considered indemnified against loss or liability relating to insurance risk only if substantially all of the insurance risk relating to the reinsured portions of the underlying insurance contracts has been assumed by the reinsurer

.
这一段基本上也没有理解。

总的来说，在FAS113的四条意义中
1. It amends FASB No.60 to eliminate the reporting of assets and liabilities, net of reinsurance.
2. It requires reinsurance receivables and prepaid reinsurance premium to be reported as assets.
3. It establishes the conditions required for a reinsurance contract to be accounted for as reinsurance.
4. The accounting standards depend on whether the contract is of long duration/short duration.

FAS113的第9-11段，reinsurance of short-duration contracts， 的意义是上述的哪一条？为什么？

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关键词：FASB Exam FAS ASB CAS following insurance liability relating against

我不知道你考试的具体内容。但是第一段从内容上来看是用来判断再保险合同的重大保险风险，有重大保险风险和无重大保险风险的再保合同计量的方法应该是不一样的。
Contracture provisions delay timely reimbursement to the ceding enterprise，我猜这句话的原意是如果再保公司可以延迟支付分出公司的赔款，那么这个就不符合The probability of a significant variation in either the amount or timing of payments by the reinsurer is remote.

谢谢，今天研究了一下CAS VFIC的关于FAS113的paper，现在基本明白paragraph9-11的意思了，这篇paper还是相当地实用。
不过目前我还是不是很清楚Contracture provisions delay timely reimbursement to the ceding enterprise.则句话FASB究竟是想排除哪一种情况，我是觉得FASB的这一条可能是要排除金融衍生品。

另外尚存疑问的就是，如果再保合约没有通过risk trasfer test的话，则须"accounted for as deposite"， 我现在就不太明白，记为deposite会有什么样的劣势？

jehol31 发表于 2010-9-9 23:07
谢谢，今天研究了一下CAS VFIC的关于FAS113的paper，现在基本明白paragraph9-11的意思了，这篇paper还是相当地实用。
不过目前我还是不是很清楚Contracture provisions delay timely reimbursement to the ceding enterprise.则句话FASB究竟是想排除哪一种情况，我是觉得FASB的这一条可能是要排除金融衍生品。

另外尚存疑问的就是，如果再保合约没有通过risk trasfer test的话，则须"accounted for as deposite"， 我现在就不太明白，记为deposite会有什么样的劣势？

Contracture provisions delay timely reimbursement to the ceding enterprise
我觉得这句话是用来排除这种合同安排。即名义上风险是有再保险公司承担了风险，但是实质上依旧是公司自己承担了所有的风险。

计为Deposite的目的是，因为这些合同的实质更加接近金融工具，而不是保险合同。所以应用金融工具相关的准则计量更加合适。