This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.

这个问题出在下跌的债券价格和保险会计惯例允许公司不论债券的市场价值而用已摊销成本持有债券。

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The released degree of underwriting income from non-life insurance companies is determined by how to chose the accounting base and method of premium income, including insurance costs and reserves.

非寿险公司的保险业务收入、保险业务成本和准备金如何在税务处理上选择计量基础和计量方法，决定了承保所得的释放速度与程度。

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It was no coincidence that once Congress made it clear in early March that it wanted substantial and quick reform of mark-to-market accounting that stocks--especially those of banks and life insurance companies--vigorously rallied from their recession lows.

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Mark-to-market accounting rules, which the government imposed in 2007, forced banks and life insurance companies to write down the value of their regulatory capital as if it were a day-trading account.

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