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为进一步完善农业保险大灾风险分散机制,规范农业保险大灾风险准备金管理,促进农业保险持续健康发展,财政部于2013年12月12日发布了《关于印发〈农业保险大灾风险准备金管理办法〉的通知》(财金[2013]129号,以下简称《办法》),要求从2014年1月1日起,农业保险业务经办机构要分别按照农业保险保费收入和超额承保利润的一定比例,计提大灾风险准备金,逐年滚存,专项用于弥补农业大灾风险损失。《办法》在大灾准备金的计提、使用和管理等方面与之前相关规定及保险公司现行做法
In order to further improve the decentralization mechanism of agricultural insurance disaster risk, standardize the management of disaster risk reserve of agricultural insurance and promote the sustainable and healthy development of agricultural insurance, the Ministry of Finance released the Circular on Printing and Distributing the Reserve for Catastrophe of Agricultural Insurance (Caijin [2013] No. 129, hereinafter referred to as the “Measures”) requires that from January 1, 2014 onwards, the agricultural insurance business agencies shall, according to the insurance premium income of agricultural insurance and the excess underwriting profits A certain proportion of provisions for major disaster risk reserves, rolling away year by year, specifically for the loss of agricultural cataclysmic losses. “Methods” in catastrophe reserves accrual, use and management, etc. with the previous relevant provisions and the insurance company’s current practice