Solvency of an insurance company is composed of capital, reserve, guaranteed funds, free reserve and minimum solvency margin.
而偿付能力的内容包括资本金、保险责任准备金、保险保证金、保险保障基金、总准备金和最低偿付能力额度等。
Assessment of an insurance company's solvency margin relies on the comparison of required solvency margin and actual solvency margin.
对保险公司偿付能力的评价取决于最低偿付能力额度与实际偿付能力额度的比较。
In the calculation of actual solvency margin, the role of accounting is to recognize and measure assets and liabilities.
在实际偿付能力额度的计算中，会计的主要角色是资产、负债的确认与计量。
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