| Summary: | 碩士 === 逢甲大學 === 統計與精算所 === 92 === Abstract
The primary goal of the insurance company is to promote its solvency. Generally, reserves are thought of as an important index which can reflect a company’s financial condition. Now 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 base 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.
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