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- W2355016871 abstract "At present,the guarantee reserve is withdrawn according to a fixed ratio in the guarantee companies in China,which goes against its contingency.The guarantee reserve is essentially a contingent liability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." @default.
- W2355016871 created "2016-06-24" @default.
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- W2355016871 date "2012-01-01" @default.
- W2355016871 modified "2023-09-26" @default.
- W2355016871 title "A Study on the Measurement Methods of the Fair Value for the Guarantee Reserve" @default.
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