【中英文对照版】系统重要性保险公司评估办法.docx

中国人民银行、国家金融监督管 理总局关于印发系统重要性保 险公司评估办法的通知(银发(2023) 208 号)中国人民银行上海总部，各省、 自治区、直辖市及计划单列市分 行；国家金融监督管理总局各监 管局；各保险集团（控股）公 司：系统重要性保险公司评估办法MeasuresfortheAssessmentofSystemicaIlyImportantInsuranceCompanies制定机关：中国人民银行国家金融监督管理总局发文字号：银发2023208号公布日期：2023.10.07施行日期：2024.01.01效力位阶：部门规范性文件法规类别：银行综合规定IssuingAuthority：People'sBankofChinaNationalAdministrationofFinancialRegulationDocumentNumber：No.2082023ofthePeople'sBankofChinaDateIssued：10-07-2023EffectiveDate：01-01-20241.evelofAuthority:DepartmentalRegulatoryDocumentsAreaofLaw:GeneralProvisionsonBankingNoticebythePeople'sBankofChinaandtheNationalAdministrationofFinancialRegulationofIssuingtheMeasuresfortheAssessmentofSystemicallyImportantInsuranceCompanies(No.2082023ofthePeople'sBankofChina)TheShanghaiHeadOfficeofthePeople,sBankofChinaandallregionalbranchesofthePeople'sBankofChinainallprovinces,autonomousregions,municipalitiesdirectlyundertheCentralGovernment,andcitiesunderseparatestateplanning;alllocalofficesoftheNationalAdministrationofFinancialRegulation;andallinsurancegroup(holding)companies:Toimprovetheregulatoryframeworkfor为完善我国系统重要性金融机构systemicallyimportantfinancialinstitutionsinChinaandestablishamechanismfortheassessmentandidentificationofsystemicallyimportantinsurancecompanies,thePeople'sBankofChinaandtheNationalAdministrationofFinancialRegulationhavedevelopedtheMeasuresfortheAssessmentofSystemicallyImportantInsuranceCompanies,whichareherebyissuedtoyouforyourcomplianceandimplementation.Annex:MeasuresfortheAssessmentofSystemicallyImportantInsuranceCompaniesThePeopIefSBankofChina监管框架，建立系统重要性保险 公司评估与识别机制，中国人民 银行、国家金融监督管理总局制 定了系统重要性保险公司评估 办法，现印发给你们，请遵照 执行。附件：系统重要性保险公司评估 办法中国人民银行国家金融监督管理总局NationalAdministrationofFinancialRegulationOctober7,20232023年10月7日附件系统重要性保险公司评估办法为完善我国系统重要性金融机构 监管框架，建立系统重要性保险 公司评估与识别机制，根据中 华人民共和国中国人民银行法中华人民共和国保险法等有 关法律法规和中国人民银行 中国银行保险监督管理委员会 中国证券监督管理委员会关于完 善系统重要性金融机构监管的指 导意见（银发（ 2018 ） 301 号），制定本办法。AnnexMeasuresfortheAssessmentofSystemicallyImportantInsuranceCompaniesTheseMeasuresaredevelopedinaccordancewiththeLawofthePeople'sRepublicofChinaonthePeople'sBankofChina,theInsuranceLawofthePeople,sRepublicofChina,andotherrelevantlawsandregulations,aswellastheGuidingOpinionsofthePeople,sBankofChina,theChinaBankingandInsuranceRegulatoryCommission,andtheChinaSecuritiesRegulatoryCommissiononImprovingtheRegulationofSystemicallyImportantFinancialInstitutions(No.3012018,PBC)toimprovetheregulatoryframeworkforsystemicallyimportantfinancialinstitutionsinChinaandestablishamechanismfortheassessmentandidentificationofsystemicallyimportantinsurancecompanies.一、总则I.GeneralProvisions（一）评估目的。对参评保 险公司系统重要性进行评估，识 别我国系统重要性保险公司，每 两年发布系统重要性保险公司名 单，对系统重要性保险公司进行 差异化监管，以降低其发生重大 风险的可能性，防范系统性金融 风险。1. Purposeofassessment.ThesystemicimportanceofinsurancecompaniesparticipatingintheassessmentshallbeassessedtoidentifysystemicallyimportantinsurancecompaniesinChina,alistofsystemicallyimportantinsurancecompaniesshallbereleasedeverytwoyears,andsystemicallyimportantinsurancecompaniesshallbesubjecttodifferentiatedregulation,soastoreducethepossibilityofincurringsignificantrisksandpreventsystemicfinancialrisks.（二）适用范围。本办法适 用于依法设立的保险集团公司、 人身保险公司、财产保险公司和 再保险公司。2家或2家以上保 险公司组成保险集团公司的，以 保险集团公司作为参评主体。2. Scopeofapplication.TheseMeasuresshallapplytolegallyformedinsurancegroupcompanies,personalinsurancecompanies,propertyinsurancecompanies,andreinsurancecompanies.Iftwoormoreinsurancecompaniesformaninsurancegroupcompany,theinsurancegroupcompanyshallbethesubjectoftheassessment.评估使用的数据为集团并表数 据，并表范围按照企业合并财务 报表范围确定。保险集团公司并 表范围内有系统重要性银行的， 评估时不纳入并表范围。Thedatausedintheassessmentshallbedatainthegroup'sconsolidatedstatements,andthescopeofconsolidatedstatementsshallbedeterminedaccordingtothescopeoftheenterprise'sconsolidatedfinancialstatements.Iftherearesystemicallyimportantbankswithinthescopeofconsolidatedstatementsofaninsurancegroupcompany,suchinsurancecompaniesshallnotbeincludedinthescopeofconsolidatedstatementsfortheassessment.（三）系统重要性的定义。本办法所称系统重要性，是指金3. Definitionofsystemicimportance.ForthepurposesoftheseMeasures,usystemic融机构因规模较大、结构和业务 复杂度较高、与其他金融机构关 联性较强、在金融体系中提供难 以替代的关键服务，一旦发生重 大风险事件而无法持续经营，可 能对金融体系和实体经济产生不 利影响的程度。importancenmeanstheextenttowhichafinancialinstitution'sinabilitytocontinueasagoingconcernupontheoccurrenceofamajorriskeventmayadverselyaffectthefinancialsystemandrealeconomy,duetothefinancialinstitution'srelativelylargesize,highlycomplexstructureandbusiness,relativelystrongcorrelationwithotherfinancialinstitutions,andprovisionofirreplaceablekeyservicesinthefinancialsystem.二、评估流程与方法II.AssessmentProcessandMethods（四）评估流程。系统重要 性保险公司的评估按照以下流程 每两年开展一次：4. Assessmentprocess.Systemicallyimportantinsurancecompaniesshallbeassessedonceeverytwoyearsaccordingtothefollowingprocess:L确定参评保险公司范围。(1) Determiningthescopeofinsurancecompaniesparticipatingintheassessment.2.向参评保险公司收集评估所需 数据。(2) Collectingthedatarequiredforassessmentfrominsurancecompaniesparticipatingintheassessment.3 .计算各参评保险公司系统重要 性得分，形成系统重要性保险公 司初步名单。(3) Calculatingthesystemicimportancescoreofeachinsurancecompanyparticipatingintheassessmentandforminganinitiallistofsystemicallyimportantinsurancecompanies.4.结合其他定量和定性分析作出 监管判断，对系统重要性保险公 司初步名单作出调整。(4) Makingregulatoryjudgmentsbasedonotherquantitativeandqualitativeanalysesandadjustingtheinitiallistofsystemicallyimportantinsurancecompanies.5.确定并公布系统重要性保险公 司最终名单。(5) Determiningandpublishingthefinallistofsystemicallyimportantinsurancecompanies.（五）评估方法。采用定量 评估指标计算参评保险公司的系 统重要性得分，并结合其他定量 和定性信息作出监管判断，综合 评估参评保险公司的系统重要 性。5. Assessmentmethods.Thesystemicimportancescoresofinsurancecompaniesparticipatingintheassessmentshallbecalculatedbyusingquantitativeassessmentindicators,andregulatoryjudgmentsshallbemadebasedonotherquantitativeandqualitativeinformation,soastocomprehensivelyassessthesystemicimportanceofinsurancecompaniesparticipatingintheassessment.（六）参评保险公司范围。若某保险公司满足下列任一条 件，则应纳入系统重要性保险公 司评估范围：6. Scopeofinsurancecompaniesparticipatingintheassessment.Ifaninsurancecompanymeetsanyofthefollowingconditions,itshallbeincludedinthescopeofassessmentofsystemicallyimportantinsurancecompanies:1.年度合并资产负债表期末资产 合计在所有保险公司中排名前10 位。(1) Itranksamongthetop10ofallinsurancecompaniesintermsoftotalassetsattheendoftheyearintheannualconsolidatedbalancesheet.2.曾于上一年度被评为系统重要 性保险公司。(2) Itisratedasasystemicallyimportantinsurancecompanyinthepreviousyear.（七）数据收集。金融监管 总局每两年根据本办法制作数据 报送模板和数据填报说明。数据 填报说明包含各级指标及定义、 模板较上次的变化等内容。参评 保险公司于评估年度6月底之前7. Datacollection.TheNationalAdministrationofFinancialRegulation(NAFR)shallpreparedatasubmissiontemplatesanddatasubmissioninstructionsinaccordancewiththeseMeasureseverytwoyears.Thedatasubmissioninstructionsshallincludesuchcontentasindicatorsforeachlevelanddefinitionsand填写并提交上一会计年度数据。金融监管总局进行数据质量检查 和数据补充修正，及时与中国人 民银行共享参评保险公司的监管 报表、填报数据和其他相关信 息。changesinthetemplateincomparisonwiththatinthepreviousyear.InsurancecompaniesparticipatingintheassessmentshallenterandsubmitdataforthepreviousfiscalyearbeforetheendofJuneoftheassessmentyear.TheNAFRshallconductdataqualityinspections,supplementandcorrectdata,andpromptlysharetheregulatorystatements,thesubmitteddata,andotherrelevantinformationofinsurancecompaniesparticipatingintheassessmentwiththePeople'sBankofChina(PBC).（）系统重要性得分。中 国人民银行、金融监管总局在完 成数据收集后，计算参评保险公 司系统重要性得分。每家参评保 险公司某一具体指标的得分是其 该指标数值除以所有参评保险公 司该指标的总数值，然后用所得 结果乘以10000后得到以基点计 算的该指标得分。各指标得分与 相应权重的乘积之和，即为该参 评保险公司的系统重要性得分。8. Systemicimportancescore.ThePBCandtheNAFRshall,aftercompletingdatacollection,calculatethesystemicimportancescoresofinsurancecompaniesparticipatingintheassessment.Thescoreforaspecificindicatorofeachinsurancecompanyparticipatingintheassessment,expressedinbasispoints,isthevalueoftheindicatoroftheinsurancecompanydividedbythetotalvalueoftheindicatorofallinsurancecompaniesparticipatingintheassessmentandthenmultipliedby10,000.Thesystemicimportancescoreoftheinsurancecompanyparticipatingintheassessmentshallbethesumoftheproductofeachindicatorscoremultipliedbythecorrespondingweight.（九）阈值。得分达到或超 过1000分的保险公司纳入系统 重要性保险公司初步名单。9. Threshold.Insurancecompanieswithscoresof1,000ormoreshallbeincludedintheinitiallistofsystemicallyimportantinsurancecompanies.（十）监管判断。中国人民 银行、金融监管总局根据业务扩 张速度、业务集中度、公司治理 等定量或定性辅助信息，提出将 系统重要性得分低于1000分的 参评保险公司加入系统重要性保 险公司名单的监管判断建议。10. Regulatoryjudgments.ThePBCandtheNAFRshall,basedonquantitativeorqualitativeauxiliaryinformation,suchasbusinessexpansionspeed,businessconcentration,andcorporategovernance,makeregulatoryjudgmentsandofferrecommendationsonincludinginsurancecompaniesparticipatingintheassessmentwithsystemicimportancescoresoflessthan1,000pointsinthelistofsystemicallyimportantinsurancecompanies.使用监管判断应有较高的条件， 仅在个别情况下可改变根据系统Theuseofregulatoryjudgmentsshallbesubjecttohigherconditions,andtheinitiallistofsystemicallyimportantinsurancecompanies重要性得分确定的系统重要性保 险公司初步名单。11. determinedbasedonsystemicimportancescoresmaybechangedonlyinexceptionalcases.12. 1.istdeterminationanddisclosure.Theinitiallistofsystemicallyimportantinsurancecompanies,thesystemicimportancescoresofcorrespondinginsurancecompanies,andregulatoryjudgments,recommendations,andbasisshallbedeterminedbytheendofAugustoftheassessmentyear.Afterreviewandapprovalaccordingtoprocedures,thePBCandtheNAFRshalljointlypublishthelistofsystemicallyimportantinsurancecompanies.（十二）信息报送与披露。 系统重要性保险公司应执行中国 人民银行牵头制定的系统重要性 金融机构统计制度，按要求向中 国人民银行报送相关统计数据。 入选的系统重要性保险公司应于 名单公布后一个月内通过公开渠 道披露本办法第十五项至第十八 项规定的上一会计年度各项系统 重要性评估指标。13. Informationsubmissionanddisclosure.SystemicallyimportantinsurancecompaniesshallimplementthestatisticalsystemforsystemicallyimportantfinancialinstitutionsdevelopedbythePBCandsubmitrelevantstatisticaldatatothePBCasrequired.Theselectedsystemicallyimportantinsurancecompaniesshall,withinonemonthafterthelistispublished,disclosethroughpublicchannelsvarioussystemicimportanceassessmentindicatorsforthepreviousfiscalyearspecifiedinsubparagraphs15through18oftheseMeasures.（十三）评估流程与方法的 审议和调整。保险行业发生显著 变化、现有评估流程与方法不能 满足防范系统性金融风险实际需 要的，中国人民银行、金融监管 总局可对本办法规定的评估流程 与方法进行必要调整和完善。14. Reviewandadjustmentofassessmentprocessandmethods.Ifthereisanysignificantchangeintheinsuranceindustry,andtheexistingassessmentprocessandmethodscannolongersatisfytheactualneedsforpreventingsystemicfinancialrisks,thePBCandtheNAFRmaymakenecessaryadjustmentsandimprovementstotheassessmentprocessandmethodsspecifiedintheseMeasures.三、评估指标15. III.AssessmentIndicators16. 1.evel1indicators.ThePBCandtheNAFRshallassessthedegreeofsystemicimportanceofinsurancecompaniesparticipatingintheassessmentanditschangesbasedonLevel1indicatorssuchassize,interconnectedness,assetmonetization,andsubstitutability.（十五）规模。评估参评保 险公司规模时，采用下列定量指 标：17. Size.Thefollowingquantitativeindicatorsshallbeusedtoassessthesizeofinsurancecompaniesparticipatingintheassessment:L总资产，指保险公司的年度合 并资产负债表中期末合计资产余 额。该指标权重为10%o(1) uTotaIassetsnmeansthetotalbalanceofassetsofaninsurancecompanyattheendoftheyearintheannualconsolidatedbalancesheet.Theweightofthisindicatoris10%.2.总收入，指保险公司的年度合 并利润表中期末合计营业收入总 和。该指标权重为10%o(2) "Totalrevenuemeansthetotaloperatingrevenueattheendoftheyearintheannualconsolidatedincomestatement.Theweightofthisindicatoris10%.规模类指标总权重为20%oThetotalweightofthesizeindicatoris20%.（十六）关联度。评估参评 保险公司关联度时，采用下列定 量指标：16. Interconnectedness.Thefollowingquantitativeindicatorsshallbeusedtoassesstheinterconnectednessbetweeninsurancecompaniesparticipatingintheassessment:1.金融机构间资产，指保险公司 与其他金融机构交易形成的资产 余额。该指标权重为7%O(1) ulntra-financialsystemassets"meansthebalanceofassetsofaninsurancecompanyformedthroughitstransactionswithotherfinancialinstitutions.Theweightofthisindicatoris7%.2.金融机构间负债，指保险公司(2) ulntra-financialsystemIiabilitiesnmeansthebalanceofliabilitiesofaninsurancecompany与其他金融机构交易形成的负债 余额。该指标权重为7%oformedthroughitstransactionswithotherfinancialinstitutions.Theweightofthisindicatoris7%.3.受第三方委托管理的资产，指 保险公司受非本集团公司委托管 理的资产。该指标权重为7沆(3) "Assetsentrustedbythirdpartiesformanagemenmeanstheassetsmanagedbyaninsurancecompanyasentrustedbyentitiesotherthanitsgroupcompanies.Theweightofthisindicatoris7%.4.非保险附属机构资产，指保险公司有重大影响、控股或实际控(4) uAssetsofnon-insurancesubsidiaries”meansthetotalassetsofdomesticandforeignnon-insuranceinstitutionswhereaninsurance制的境内外非保险机构的资产总 额。该指标权重为7%ocompanyhasasignificantimpact,controllingshares,oractualcontrol.Theweightofthisindicatoris7%.5.衍生金融资产，指保险公司的 衍生金融资产金额。该指标权重 为2% o(5) "Derivativefinancialassets"meansthevalueofderivativefinancialassetsofaninsurancecompany.Theweightofthisindicatoris2%.关联度类指标总权重为30%oThetotalweightoftheinterconnectednessindicatoris30%.（十七）资产变现。评估参 评保险公司资产变现能力时，采 用下列定量指标：17. Assetmonetization.Thefollowingquantitativeindicatorsshallbeusedtoassesstheassetmonetizationcapabilityofinsurancecompaniesparticipatingintheassessment:1.短期融资，指保险公司的短期 借款、衍生金融负债以及卖出回 购金融资产。该指标权重为 10%o(1)uShort-termfinancingmeansshort-termborrowings,derivativefinancialliabilities,andfinancialassetssoldforrepurchasebyinsurancecompanies.Theweightofthisindicatoris10%.2 ,资金运用复杂性，指保险公司的权益类资产余额、不动产类资产余额和境外资产余额之和。该“Complexityoffundusemeansthesumofthebalanceofequityassets,realestateassets,andoverseasassetsofaninsurancecompany.指标权重为10%o3.第三层次资产，指保险公司持 有的第三层次资产规模。该指标 权重为10%o资产变现类指标总权重为30%o(+)可替代性。评估参 评保险公司可替代性时，采用下 列定量指标：1 .分支机构数量和投保人数量， 指保险公司依法设立的分公司、 中心支公司、支公司、营业部数 量，以及投保人数量。该指标权 重为6. 67%o2 .赔付金额，指利润表中的年度 赔付支出。该指标权重为 6. 67% o3 .特定业务保费收入，指保险公 司开展的农险、巨灾险、大病保 险、出口信用保证保险、航天航 空保险、航海保险、电力保险、 核保险等业务获得的原保险保费 收入。该指标权重为6. 67%o可替代性指标总权重为20虬Theweightofthisindicatoris10%.(3)uLeveI3assets"meansthesizeofLevel3assetsheldbyaninsurancecompany.Theweightofthisindicatoris10%.Thetotalweightoftheassetmonetizationindicatoris30%.18.Substitutability.Thefollowingquantitativeindicatorsshallbeusedtoassessthesubstitutabilityofinsurancecompaniesparticipatingintheassessment:(1) uThenumberofbranchesandthenumberofPolicyholdersnmeansthenumberofbranchcompanies,centralsub-branchcompanies,subbranchcompanies,andoperationalofficesformedbyaninsurancecompanyinaccordancewiththelawandthenumberofpolicyholders.Theweightofthisindicatoris6.67%.(2) “Compensationamounmeanstheannualcompensationexpensesintheincomestatement.Theweightofthisindicatoris6.67%.(3) Tremiurnincomefromspecificbusiness"meanstheoriginalinsurancepremiumincomeobtainedbyaninsurancecompanyfromagriculturalinsurance,catastropheinsurance,criticalillnessinsurance,exportcreditinsurance,aerospaceandaviationinsurance,marineinsurance,electricpowerinsurance,nuclearinsurance,andotherbusinesses.Theweightofthisindicatoris6.67%.Thetotalweightofthesubstitutabilityindicatoris20%.IV.SupplementalProvisions四、附则19. TheseMeasuresshallbesubjectt(interpretationbythePBCandtheNAFR.20. TheseMeasuresshallcomeintoforceoJanuary1,2024.D（十九）本办法由中国人民银行和金融监管总局负责解释。（二十）本办法自2024年1月1日起施行。