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。
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.
如表格所示，我们在一些年实现了承保盈利，在那种情况我们的资金成本低于零。
As the table shows, we managed in some years to underwrite at a profit and in those instances our cost of funds was less than zero.
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