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中國太保(02601.HK):會計估計變更
格隆匯 10-30 20:59

格隆匯 10 月 30日丨中國太保(02601.HK)公告,第九屆董事會第七次會議決議,審議並通過了《關於中國太平洋保險(集團)股份有限公司2020年第三季度會計估計變更的議案》,公司在符合財政部《關於印發<保險合同相關會計處理規定>的通知》和原保監會《關於保險業做好<企業會計準則解釋第2號>實施工作的通知》等相關規定的基礎上,以資產負債表日可獲取的當前信息為基礎確定包括折現率、死亡率和疾病發生率、退保率、費用假設、保單紅利假設等精算假設,用以計量資產負債表日的各項保險合同準備金。

公司2020年9月30日根據當前信息對上述有關假設進行了調整,上述假設的變更所形成的壽險及長期健康險保險合同準備金的變動計入本期利潤表。

此項會計估計變更增加2020年9月30日考慮分出業務後的壽險及長期健康險責任準備金合計約人民幣96.92億元,減少截至2020年9月30日止9個月期間的利潤總額合計約人民幣96.92億元。

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