CHAP4 保险合同(INSURANCE CONTRACT)
保险基术语中英对照
产品质量保证保险（Product Quality Bond Insurance）
产品责任保险（Product Liability Insurance）
【D】
Dividend System见"红利制度"/Dual Valuation Clause见"双重价值条款"
Pure Endowments见“定期生存保险”/平安险（Free from Particular Average）
【R】
Reinstatement Value Insurance见“重置价值保险”/Reinsurance见“再保险”
Risk Management见“危险管理”/Risk Unit见“危险单位”/人寿保险（Life Insurance）
【E】
Endowment Assurance见"生死两全保险"/Endorsement见"批单"
Extraneous Risks见"附加险"/Erection All Risks Insurance见"安装工程一切险"
Excess of Loss Ratio Reinsurance见"超率赔款再保险"/Extra Charges见"额外费用"
人身意外伤害保险（Life Accident Insurance）/人寿保险精算师（Life Insurance Actuary）
人寿保险责任准备金（Life Insurance Reserve）
【S】
双重价值条款(Dual Valuation Clause)/损失率（Loss Ratio）/索赔（Claim）
第五章 保险合同
Chapter 5 Insurance Contract
案例分析
×年5月20日，某研究所试验室突然爆炸，事故发生后，该研究所向承保 其企业财产的保险公司报案，索赔金额为385万元。保险公司接到报案后， 确认了此次事故属于保险责任，对此次事故估损为200万元左右，并当即 预付赔款50万元。由于当事人双方估损反差甚大且互不让步，在争执不 下的情况下，保险公司建议聘请某公估行的专家到现场对损失程度进行 分析鉴定，此提议得到研究所的同意。公估行派三位专家围绕受损财产， 对原始单证、账目进行了检查；对损毁的财产的损失程度逐一进行了鉴 定，对损失金额进行了评估；剔除了除外责任，区分了保额不足部分等。 最后确定全部损失金额为242.5万元,属于财产保险范围内应赔付的损失 金额为228.8万元，比研究所索赔金额少157万元。最后公估行专家制定 出一份正式的专业评估报告交双方当事人审核。由于评估报告做得科学、 细致、规范，使当事人双方都心悦诚服地予以接受。保险公司对鉴定期 间花费的交通费、食宿费、测试费、电报电话费、鉴定费共2.4万元全部 承保担下来，使该案得到较为圆满的解决。
Chapter 5 Insurance Contract
Chapter 5 Insurance Contract
案例
李先生在一家公司搞营销，家有贤妻、老父和老母。 2005年6月，他为自己投保了某保险公司终身寿险及附加 住院补贴医疗保险。其中寿险保额10万元，身故受益人是 妻子，附加住院补贴为60元/天，受益人是自己。投保不 过半年，一向健康的李先生在出席一个酒会时，突感腹痛 难忍并伴恶心呕吐，送至医院被诊断为急性坏死性胰腺炎。 虽经抢救，但最终却因医治无效而于10天后不幸去世。李 先生的妻子向保险公司提出了理赔申请。经过理赔审核， 保险公司向她支付了10万元身故理赔金。此外保险公司还 向李先生的父母亲及妻子，分别支付了200元住院补贴理赔 金。李先生的妻子对住院补贴理赔金发放产生了疑问： 为什么此笔赔偿不象身故理赔金那样，均归自己所有？
保险专业名词解释
保险专业名词解释1．危险（Risk）又称风险，指某种随机事件发生后，给人们的利益造成损失的不确定性。
危险的特征有：（1）客观性。
自然灾害和意外事故是由于客观原因所产生，人们可以借助科学的手段认识它、预测它，但不能从根本上消灭它。
（2）偶然性。
危险必须是偶然的和意外的，即对每一个单位的标的来讲，事先无法知道它是否会发生、什么时候发生以及造成何种程度的损失。
（3）灾害性。
危险的发生须造成一定程度的经济损失或形成特殊的经济需要。
特殊的经济需要是指人们因疾病、伤残、失业等原因暂时或永久丧失劳动能力后所需的善后费用和遗属的赡养费等。
2．危险事故（Peril）指造成人员伤亡与财产损失的原因。
如火灾、爆炸、机动车辆倾覆、飞机失事等。
危险事故意味着危险的可能性转化为现实，即危险通过事故的发生才导致损失。
3．危险因素（Hazard）指足以引起或增加危险事故发生可能的条件，也包括危险事故发生时，致使损失扩大的条件。
例如汽车的刹车系统失灵是足以引起或增加车祸事故的危险因素。
此外，道路结冰、车速过快、驾驶员不合格等，均为车祸的危险因素。
危险因素通常可分为三种类型：（1）实质危险因素（Physical Hazard)。
指足以引起或增加损失发生机会或严重程度的物质性条件。
如房屋的建筑材料、所在地点、使用目的以及消防设施等，都可视作导致或增加火灾损失的实质危险因素。
（2）道德危险因素（Moral Hazard）。
指被保险人或者受益人出于谋取保险金赔款或给付的不良企图，故意制造危险事故，以至形成保险标的受损结果，或在保险标的受损时不采取减轻损失的有效措施，故意扩大保险标的的受损程度。
如纵火焚烧房屋、凿沉船只、毁损车辆、受益人为谋取保险金蓄意谋害被保险人。
（3）心理危险因素（Morale Hazard）。
是指由于人们思想上的麻痹大意，以至增加危险事故发生的机会和损失的严重性。
凡是被保险人因有保险而怠于保护被保险财产的事实，均可纳入心理危险这一概念中。
insurancecontracts
Discount rate for non-participating contractsThe Boards tentatively decided that the objective of the discount rate is to adjust the future cash flows for the time-value of money and reflect the characteristics of the insurance contract liability. The Boards tentatively decided that a model would not be prescribed for the calculation of the discount rate. Insurers would be permitted to use any methodology provided the resulting discount rate (1) is consistent with observable current market prices, (2) excludes any factors that influence that observed rates but that are not relevant to the insurance contract liability and (3) reflects only the affect of risks and uncertainties that are not reflected elsewhere in the measurement of the insurance contract liability.The Boards discussed whether to allow the use of a specified rate (e.g., one based on the interest rate of a high quality corporate bond) as a practical expedient to allow insurers to determine their discount rate in certain circumstances. The Boards acknowledged that a proxy rate might be a useful approach, but before taking any decision, instructed the staffs to perform further research which will be discussed at a future meeting.Estimation of cash flowsThe Boards tentatively decided that the measurement objective should be based on a mathematical mean that considers all relevant information and that a sufficient number of, rather than all, scenarios should be considered by the insurers.The Boards also tentatively decided:•to clarify that all costs that an insurer will incur directly in fulfilling a portfolio of insurance contracts should be included in the cash flows used to determine the insurance liability, including:o costs that relate directly to the fulfilment of the contracts in the portfolio, such as payments to policyholders, claims handling, etc.o costs that are directly attributable to contract activity as part of fulfilling that portfolio of contracts and that can be allocated to those portfolios; ando such other costs as are specifically chargeable to the policyholder under the terms of the contract. •to confirm that costs that do not relate directly to the insurance contracts or contract activities should be recognised as expenses as incurred;•to provide application guidance based on IAS 2 Inventories and IAS 11 Construction Contracts; and•to eliminate the term 'incremental' from the discussion of fulfilment cash flows that was proposed in the ED.Meas urement of policyholder participationThe Boards discussed how to apply the principle that an insurance contract is measured using the expected present value of the fulfilment cash flows when those cash flows result from contractual participation features and the cash flows have a dependency from asset values held in participating funds. The IASB tentatively supported the following staff recommendations:•The cash flows expected to result from the policyholder participation should be included in the insurance liability on the same basis as the measurement of the underlying items in which the policyholderparticipates, in which such items could be assets and liabilities, the performance of an underlying pool of insurance contracts or the performance of the entity;•The measurement of the participating contract should reflect the asymmetric risk sharing between the insurer and the policyholder resulting from the minimum guarantee;•The changes in the insurance contract liability reflected in the statement of other comprehensive income should be consistent with the presentation of the changes in the items from which the participating liability depends on; and•The same measurement approach should apply to unit-linked (“UL”) and participating contracts (“par”). The staff will continue to explore whether tentative decisions outlined above provide for the need for any specific disclosures.FASB was more aligned with the ED proposals rather than with the staff recommendations. The FASB noted that they would prefer to value the liability using the building block approach (i.e., project cash flows based on the contractual obligations of the insurer and use the fair value of the underlying items if that is what affects the benefits payable to the policyholder). They acknowledged that this creates an accounting mismatch in the situation where the underlying item is measured on a different basis or it is not recognised at all. They referred to this approach as a two-step approach with the mismatch being addressed in a second step which could produce some amendments to the accounting treatment of the assets.Risk adjustmentsThe IASB tentatively decided that the measurement of an insurance contract should contain an explicit risk adjustment that would be determined separately from the premium and re-measured during each reporting period.The FASB tentatively decided that the measurement of an insurance contract should use a single margin approach that recognises profit as the insurer satisfies its performance obligation (as it is released from exposure to risk). An insurer would not remeasure or recalibrate the single margin to recapture previously recognised margin. The FASB would consider the inclusion of an onerous contract test as part of the model.The IASB and FASB will continue to explore whether the two approaches could be made comparable through disclosures.Explicit risk adjustmentThe Boards tentatively decided that if there are techniques that could faithfully represent the risk inherent in insurance liabilities, the inclusion of an explicit risk adjustment in the measurement of those liabilities would provide relevant information to users.Residual marginThe IASB tentatively decided not to lock earning pattern of the residual margin at inception. That is, the residual margin should not be released to income on a systematic and rational basis that is independent of the remeasurement of the insurance liabilities. Instead, it will be adjusted for both favourable and unfavourable changes of the insurance liabilities. The FASB indicated it would not favour unlocking the residual margin after inception if the FASB were to adopt an approach that includes both a risk adjustment and a residual margin as opposed to its preferred single composite margin approach.In unlocking the residual margin, the IASB tentatively decided an insurer should:•adjust the residual margin for both favourable and unfavourable changes in the estimates of future cash flows used to measure the initial liability, with experience adjustments recognised in profit or loss;•not limit changes in the residual margin;•prospectively apply adjustments to the residual margin; and•always recognise changes in the risk adjustment in profit or loss in the period of change without impacting the residual margin.The FASB did not discuss this topic given their preference for a single composite margin, as outlined above. In parallel with unlocking of the residual margin, an allocation of the same should take place and the IASB tentatively decided that:•insurers should allocate the residual margin over the coverage period on a systematic basis that is consistent with the contractual pattern of transfer of services provided; and•the residual margin should not be negative.Day one gains and lossesThe Boards tentatively affirmed that an insurer would not recognise accounting day one gains on issuing insurance contracts, would be required to recognise any day one losses and the residual or composite margin could not become negative on subsequent measurement.Acquisition costsThe Boards tentatively decided that acquisition costs to be included in the initial measurement of a portfolio of insurance contracts would be limited to direct acquisition costs. Indirect costs would not be included in initial measurement.The Boards remained split on the question of whether to restrict acquisition costs in initial measurement to those related to successful efforts, with the FASB unanimously supporting limiting the recognition of acquisition costs to successful efforts, whilst the IASB remained supportive of no distinction between successful and unsuccessful acquisition efforts.Financial guarantee contractsThe Boards tentatively decided the following:•financial guarantee contracts would be scoped out of the IFRS for insurance contracts and into the IFRS for financial instruments. However, the IFRS for insurance contracts would:o permit an issuer of a financial guarantee contract (as defined in IFRSs) to account for the contract as an insurance contract if it had previously asserted that it regards the contract as an insurancecontract; ando require an issuer to account for a financial guarantee contract (as defined in IFRSs) in accordance with the financial instruments standard in all other cases. Such contracts would bemeasured initially at fair value (typically equal to the consideration received), with subsequentamortisation of that amount, coupled with a test for credit losses under IAS 37 Provisions,Contingent Liabilities and Contingent Assets.•not to provide an exception in the preparation of standalone financial statements for the treatment of intergroup guarantees from the accounting required for financial guarantee contracts.The Boards agreed to complete the insurance contracts project as planned, complete their deliberations on the impairment of financial assets project and then begin a joint project to develop a converged solution for financial guarantee contracts including those issued by members of the same group.Locking in the discount rateThe Boards agreed that the discount rate should remain “unlocked” which is consistent with the proposal in the ED.Discounting non-life contract liabilitiesThe Boards discussed whether short-duration, non-life insurance contracts should be exempted from discounting in response to concerns raised by respondents (primarily property/casualty insurers in the U.S.) that the application of discounting to short-term non-life insurance contracts would not faithfully represent those contracts. The Boards were unable to reach consensus on this issue and instructed the staff to investigate further and to bring this issue back as part of the consideration of the modified approach for short-duration contracts.The Boards tentatively decided that an entity should discount to long-tail claims with a reasonably determinable payout pattern and long-tail claims when the amount and timing of cash flows is uncertain. Practical expedient for the discount rateThe Boards considered whether a proxy rate (for example an interest rate of a high quality corporate bond) could be used under certain circumstances as a practical expedient. The Boards tentatively decided that such an expedient should not be introduced in the final IFRS because it would not allow the achievement of the stated objectives of a discount rate that reflects the characteristics of the insurance contract cash flows. However, the FASB reserved their right to reconsider their decision when the scope of the new US accounting standard will be debated because the expedient may be useful if the scope requires a large number of non-financial institutions to be under the scope of the new standard for insurance contracts.Discount rate for participating contractsThe Boards tentatively decided:•to align the objectives for discount rates on participating contracts to those for non-participating contracts;and•to include guidance in the final IFRS that explains how an insurer should reflect the dependency on asset values of participating contract cash flows.Timing of initial recognition of an insurance contractThe Boards tentatively decided that insurance contract assets and liabilities should initially be recognised when the coverage period begins, but require the recognition of an onerous contract portfolio liability in the pre-coverage period if management becomes aware of an event that would cause a portfolio of contracts to become onerous in the pre-coverage period.Definition of an insurance contractThe Boards tentatively decided to confirm the following additional conditions as proposed in the ED:•In determining whether it will pay significant additional benefits in a particular scenario, the insurer takes into effect of the time value of money; and• A contract does not transfer significant insurance risk if there is no scenario that has commercial substance in which the present value of the net cash outflows paid by the insure can exceed the present value of the premiums.Unbundling: Overall considerationsThe Boards discussed the objectives in unbundling components from an insurance contract and how those objectives would be applied to determine what should be separated. The Boards tentatively agreed but did not make a formal decision that the objective for unbundling should be principles based and that differences in (1) measurement, (2) presentation, and (3) risk are the factors that need to be weighed in making such determination to unbundle. The Boards will discuss this topic in more detail at a future meeting.Bifurcation of embedded derivativesThe Boards discussed whether the current requirements should be carried forward for the separation of embedded derivatives from host contracts. The Boards tentatively decided that embedded derivatives that are currently separated should continue to be separated for insurance contracts.Objective for an explicit risk adjustmentThe Boards tentatively agreed but did not make a formal decision that the definition of risk adjustment should be “the compensation the insurer requires for bearing the risk that the ultimate fulfilment cash flows will differ from those expected.” The Boards agreed to include guidance that requires the inclusion of both negative and positive deviations from the mean expected value and the guidance will explain how the positive outcomes will be taken into account in determining the risk adjustment. The Boards recommended that the final IFRS require a risk adjustment liability that makes it indifferent for the insurer to hold the uncertain insurance liability or a similar liability without the associated uncertainty.Discounting for ultra long duration cash flowsThe Board discussed considerations that need to be addressed when using discount rates for ultra long duration cash flows. The Boards tentatively decided that they were not in favour of this separate guidance being developed for the final IFRS.Contract boundariesThe Boards tentatively decided that a contract renewal would be treated as a new contract when (1) the insurer is no longer required to provide coverage or (2) the existing contract does not confer on the policyholder any substantive rights.In determining the level at which the contract boundary is determined, the Boards tentatively decided that an insurer would be required to make that determination at the portfolio level but only if the pricing does not include risks relating to future periods.The Boards tentatively decided that all renewal rights should be considered in determining the contract boundary, whether arising from contract, law, or regulation.Approaches to calculating the discount rateThe Boards tentatively decided that the following application guidance should be provided in the final standard relating to the calculation of the discount rate:•The top-down discount rate is not an asset rate, but should be determined to reflect the characteristics of the insurance contract liability.•An appropriate yield curve should be determined based on current market information and can reflect the actual assets that the insurer holds, or be based on a reference (not replicating) portfolio which isdetermined to reflect the characteristics of the liability.•If there are no observable market prices for points on the yield curve, the insurer should use an estimate consistent with the Boards’ guidance on estimates – particularly the guidance on Level 3 financialinstrument fair value guidance.The Boards tentatively decided that asset cash flows utilised for a top-down discount rate valuation should be adjusted to reflect the characteristics of the cash flows relating to the liability. In particular, the cash flows should be adjusted for:•differences between the timing of the cash flows in the reference asset portfolio (or the insurer’s own assets) and those of the liability to reflect the actual degree the durations match; and•risks inherent to the assets but which do not relate to the liability.The Boards tentatively decided that, as insurers using a top-down approach for determining the discount rate are likely to find it impractical to apply a bottom-up approach, no further adjustments to the discount rate would be required (e.g., liquidity / illiquidity).Short-term insurance contractsEligibility criteria for modified approachThe ED proposed to define “short term insurance contracts” as a contract that has a coverage period (i.e. the period during which an insurer stands ready to pay claims) of one year or less and does not contain features that made the cash flows vary significantly. The ED would require that all the short term insurance contracts are accounted for using a modified approach prior to any claims being incurred. Beyond the coverage period the claim liability arising from the short term insurance contracts would be accounted for using the main building blocks model. The Boards discussed the criteria that would be used by an insurer to determine eligibility to use the modified approach, including whether there can be a significant financing element or embedded options or other derivatives that would significantly affect the variability of the cash flows. No tentative decisions were reached other than a statement that the Boards intend to have a modified approach based on the unearned premium.Discounting of the pre-claims obligationThe Boards discussed whether the measurement of the pre-claims obligation at initial recognition should include the premium, if any, received at initial recognition, plus the undiscounted value of future premiums. The Boards did not reach a tentative decision.Treatment of acquisition costsThe ED would require that an insurer would deduct the amount of acquisition costs from the pre-claims obligation measurement. The same principle was retained for the modified approach. The IASB supported retaining the ED’s principle in line with the building blocks approach and to use a single definition of “contract acquisition cost” based on costs that directly relate to the contract acquisition activity – on a portfolio basis. The FASB did not support the proposal and noted that there was an opportunity for the new insurance standard to align the short-term insurance contracts accounting with the Revenue Recognition project. The IASB tentatively decided that an insurer should deduct from the pre-claims obligation measurement the acquisition costs that would be included in the measurement of the insurance contract liability under the building block approach. The FASB did not vote on this issue. The staffs will bring this issue back to the Boards at a future meeting.Premium allocation patternsThe Boards tentatively decided that the pre-claims obligation should be reduced to reflect satisfaction of the performance obligation to provide coverage. The insurer would reduce the measurement of the pre-claims obligations over the coverage period as follows: (1) on the basis of time, but (2) on the basis of the expected timing of incurred claims and benefits if that pattern differs significantly from the passage of time.Onerous contract testThe Boards tentatively decided that an insurer should perform an onerous contract test if facts and circumstances indicate that the contract has become onerous in the pre-claims period. Indicators that were presented as “qualitative factors” included deteriorations in the combined ratio beyond 100% or the increase in the severity and/or frequency of the insured events.Unbundling non-insurance goods and servicesThe Boards discussed whether non-insurance goods and services should be unbundled from an insurance contract in accordance with the principles for identifying separate performance obligations in the revenue recognition project as follows:a. An entity should account for a bundle of promised good or services as one performance obligation ifthe entity integrates those goods or services into a single item that the entity provides to the customer.(If yes, do not consider criteria b).b. An entity should account for a promised good or service as a separate performance obligation if:i. the pattern of transfer of the good or service is different from the pattern of transfer of otherpromised goods or services in the contract, andii. the good or service has a distinct function. A good or service has a distinct function if either: the entity regularly sells the good or service separately, or the customer can use the good orservice either on its own or together with resources that are readily available to the customer. The Boards indicated that they still need to consider whether the pattern of transfer criterion is necessary as well as consider future decisions on allocation. The Boards will gather feedback from the Insurance Working Group.Unbundling an investment componentThe Boards tentatively decided that an insurer should unbundle explicit account balances that are credited with an explicit return that is based on the account balance and such an explicit account balance should be separated from an insurance contract using criteria based on those being developed in the revenue recognition project for identifying separate performance obligations. An insurer would not unbundle implicit account balances.The Boards will consider at a future meeting whether an explicit account balance exists only when the policyholder can withdraw the account balance without loss of insurance coverage.The IASB tentatively decided that an insurer would account for an unbundled explicit account balance in accordance with the financial instruments requirements, subject to future decisions on allocation. The FASB did not vote on this issue. The Boards requested the staff to consider how the tentative decisions would apply to typical types of insurance contracts with account balances.Reinsurance:The Boards tentatively decided:•in clarifying the definition of reinsurance contracts, if substantially all of the insurance risk relating to the reinsured portions of the underlying insurance contracts has been assumed by the reinsurer (i.e., if the economic benefit to the reinsurer for its respective portion of the underlying policies is virtually the same as the ceding company’s economic benefit), the reinsurance contract is deemed to transfer significant insurance risk.•the insurer would assess the significance of insurance risk contract by contract. Contracts entered into simultaneously with a single counterparty for the same risk, or contracts that are otherwiseinterdependent, would be considered a single contract.• a cedant would recognise a reinsurance contract using an estimate of the present value of the fulfilment cash flow for the reinsurance contract, including the ceded premium but without reference to the residual / composite margin on the underlying contracts. The cedant would estimate the present value of fulfilment cash flows in the same manner as the corresponding part of the present value of fulfilment cash flows for the underlying insurance contract.• a cedant would not recognise a reinsurance asset until the underlying contract is recognised unless the amount paid under the reinsurance contract reflects aggregate losses of the portfolio of underlyingcontracts covered by the reinsurance contract. If the reinsurance coverage is based on aggregate losses, the cedant would recognise a reinsurance asset when the reinsurance contract coverage period begins.An onerous contract liability should be recognised if management becomes aware in the pre-contract period that the reinsurance contract has become onerous.•in estimating the present value of the fulfilment cash flow for a reinsurance contract, the ceded portion of the risk adjustment, as applied in the IASB tentative model outlined above, represents the risk being removed from the use of reinsurance (IFRSs only). The FASB did not discuss this topic given theirpreference for a single composite margin, as outlined above.•in recognition of gains and losses from reinsurance:o a cedant would not recognise a gain in profit or loss at inception of the reinsurance contract (contrary to the provisions in the ED); instead it would recognise a residual / composite marginthat will be earned over the coverage of the reinsurance contract.o when the reinsurance contract covers pre-claims liabilities, a loss would not be taken to profit or loss immediately, but rather, amortised over the coverage period as a component of thereinsurance asset. However, if the reinsurance protection is for past events (i.e., retrospectivereinsurance of post-claim liabilities) the loss would be recognised immediately.•when considering non-performance by the reinsurer:o a cedant would apply the impairment model for financial instruments when determining the recoverability of the reinsurance asset.o the assessment of risk of non-performance by the reinsurer would consider all facts and circumstances, including collateral.o losses from disputes should be reflected in the measurement of the recoverable when there is an indication that on the basis of current information and events, a cedant may be unable to collectamounts due according to the contractual terms of the reinsurance contract.Presentation:The Boards discussed possible presentations to incorporate meaningful volume information about premiums, claims and expenses for insurance contracts, in addition to changes in assumptions, release of margins, investment income and changes in discount rates, within the statement of comprehensive income in order to guide the staffs in preparing future agenda papers. The FASB expressed support for a presentation that integrates the modified and building block approaches, with reconciliation between approaches in the notes to the financial statements, while the IASB remained divided between the presentation supported by the FASB and a dual statement which separately presents the contracts measured using the modified approach and those measured using the building block approach.The Boards will further consider presentation, including alternatives for companies that issue both contracts under the modified approach and those that are not, in a future meeting.ConvergenceThe Boards are split on the question of whether to restrict acquisition costs to those related to successful efforts, with the FASB in favour of a successful efforts approach whilst the IASB in favour of including costs arising from both successful and unsuccessful efforts.The Boards are split on whether an insurer should deduct from the pre-claims obligation measurement the acquisition costs that would be included in the measurement of the insurance contract liability under the building block approach, with the IASB in favour of this approach. The FASB did not vote but appeared to prefer the guidance be aligned with the Revenue Recognition project.The IASB tentatively decided that an insurer would account for an unbundled explicit account balance in accordance with the relevant requirements for financial instruments in IFRS, subject to future decisions on allocation. The FASB did not vote on this question. The Boards requested the staff to consider how the decisions would apply to typical types of insurance contracts with account balances.The IASB tentatively decided to measure the par contracts’ liability on a basis consistent with the underlying items. This would eliminate the undesired accounting mismatch; the remaining source of volatility in the financial statements would come from the economic mismatch as markets change. The FASB noted that they would prefer to value the liability using the building block approach, (i.e., project cash flows based on the contractual obligations of the insurer and use the fair value of the underlying items if that is what affects the benefits payable to the policyholder).The IASB tentatively decided that the measurement of an insurance contract should contain an explicit risk adjustment that would be determined separately from the premium and re-measured during each reporting period, while the FASB tentatively decided that the measurement of an insurance contract should use a single margin approach that recognises profit as the insurer satisfies its performance obligation (as it is released from exposure to risk). The Boards are continuing to explore whether the two approaches could be made comparable through disclosures.Thinking ahead•Accounting for insurance contracts and participating contracts (either with or without insurance risk transfer) will be significantly affected by the tentative decisions reached by the IASB.•Depending on transition requirements and linkage to accounting for financial instruments, possible accounting mismatches might remain and would need to be addressed. Potentially new asset-liability management strategies would need to be deployed.。
保险合同英文说明模板
保险合同英文说明模板Insurance Contract Explanation Template1. IntroductionThank you for choosing our insurance company for your insurance needs. We have prepared this insurance contract explanation to help you understand the terms and conditions of your insurance policy.2. Insurance CoverageIn this section, we will provide a detailed explanation of the insurance coverage provided under your policy. This includes the type and extent of coverage, as well as any limitations or exclusions that may apply. It is important to review this section carefully to understand what is covered and what is not.3. Policy TermHere, we will explain the duration of your insurance policy, including the start and end dates. We will also highlight any provisions for renewing or canceling the policy. It is essential to be aware of the policy term to ensure continuous coverage and avoid any lapses.4. Premiums and PaymentsThis section will outline the premium amount and the frequency of payments required. We will explain when and how to make payments, as well as any consequences for late or missed payments. It is crucial to understand your premium obligations to maintain your coverage without interruption.5. Claims ProcessIn this section, we will describe the procedure for filing a claim under your insurance policy. We will explain the necessary documentation and the timeframe for submitting a claim. Additionally, we will outline the steps involved in claims assessment and the payment process. Understanding the claims process will help you navigate any potential claim situations smoothly.6. Deductibles and ExcessHere, we will explain any deductibles or excess that may apply to your policy. Deductibles are the amount you have to pay before the insurance coverage kicks in, while excess is the amount you must contribute towards a claim. We will clarify the specific amounts and how they impact your coverage.7. Renewal and CancellationThis section will cover the guidelines and procedures for renewing or canceling your insurance policy. We will explain the notice period required and any conditions that may affect the renewal or cancellation process. It is important to adhere to these guidelines to ensure continuous coverage or halt insurance services if needed. 8. Termination and RefundsIn this section, we will explain the circumstances under which the insurance company may terminate your policy. We will also provide details on any refund policies applicable in case of cancellation or termination. Understanding these provisions will help you make informed decisions regarding your insurance coverage.9. Limitations and ExclusionsHere, we will outline any limitations or exclusions that may apply to your policy. These are specific situations or events that are not covered by the insurance policy. It is crucial to review this section carefully to understand the extent of coverage and to avoid filing claims that may fall under the mentioned limitations or exclusions.10. Compliance and Legal ObligationsThis section will highlight your responsibilities and obligations as the policyholder. We will explain any legal or regulatory requirements you must comply with to maintain the insurance coverage. It is essential to be aware of your obligations to avoid any issues or potential policy breaches.11. ConclusionWe hope this insurance contract explanation has clarified the terms and conditions of your insurance policy. If you have any further questions or require additional information, please do not hesitate to contact our customer service team. We value your business and are committed to providing you with excellent insurance services.。
金融英语专业术语I,J,K,L
金融英语专业术语I,J,K,L下面是店铺整理的金融英语专业术语，希望对大家有帮助。
idle capital 闲置资本idle cash (money) 闲散现金,游资idle demand deposits 闲置的活期存款immobilized capital 固定化的资产.immovable property 不动产.import regulation tax 进口调节税.imposition 征税;税;税款.imprest bank account 定额银行存款专户in force (法律上)有效的.in the tank 跳水inactive market 不活跃市场income in kind 实物所得.income tax liabilities 所得税责任,所得税债务.income taxes 所得税.indemnity 赔偿,补偿.indirect arbitrage 间接套汇indirect finance 间接金融.indirect hedging 间接套做.indirect leases 间接租赁(即:杠杆租赁).indirect rate 间接汇率indirect taxation 间接税.individual income regulation tax 个人调节税. individual income tax 个人所得税.individual savings 私人储蓄Industrial and Commercial Bank of China 中国工商银行industrial financing 工业融资.industrial-commercial consolidated tax 工商统一税.industrial-commercial income tax 工商所得税. industrial-commercial tax 工商税.inflation 通货膨胀inflation 通货膨胀inflation 通货膨胀inflation rate 通货膨胀率inflation rate 通货膨胀率inflation rate 通货膨胀率inflationary spiral 螺旋式上升的通货膨胀inflationary spiral 螺旋式上升的通货膨胀inflationary spiral 螺旋式上升的通货膨胀inflationary trends 通货膨胀趋势inflationary trends 通货膨胀趋势inflationary trends 通货膨胀趋势infrastructure bank 基本建设投资银行initial margin 初始保证金.initial margin 期初保证权.initial margins 初始保证金.initial reserve 初期准备金initial reserve 初期准备金initial reserve 初期准备金insider 内幕人installment savings 零存整取储蓄institution 机构投资者insurance appraiser 保险损失评价人. insurance broker 保险经纪人.insurance contract 保险契约,保险合同. insurance saleman 保险外勤.insurance services 保险业务insure against fire 保火险.insured 被保险人.interbank market 银行同业市场inter-business credit 同行放帐.interest on deposit 存款利息interest per annum 年息interest per month 月息interest rate futures contract 利率期货合约.interest rate policy 利率政策interest rate policy 利率政策interest rate policy 利率政策interest rate position 利率头寸.interest rate risk 利率风险.interest restriction 利息限制interest subsidy 利息补贴interest-rate risk 利息率风险.interim finance 中间金融.intermediary bank 中间银行intermediate account 中间帐户internal reserves 内部准备金internal reserves 内部准备金internal reserves 内部准备金international banking services 国际银行业务International Investment Bank (IIB) 国际投资银行international leasing 国际租赁.in-the-money 有内在价值的期权.intraday 日内intrinsic utility 内在效用.intrinsic value 实际价值,内部价值.inward documentary bill for collection 进口跟单汇票,进口押汇(汇票)isolation of risk 风险隔离.issue bank 发行银行JCB card JCB卡.joint financing 共同贷款.key risk 关键风险.kill a bet 终止赌博.land use tax 土地使用税.large deposit 大额存款large leases 大型租赁.latent inflation 潜在的通货膨胀latent inflation 潜在的通货膨胀latent inflation 潜在的通货膨胀lease agreement 租约.lease and release 租借和停租.lease broker 租赁经纪人.lease financing 租赁筹租.lease immovable 租借的不动产. lease in perpetuity 永租权.lease insurance 租赁保险.lease interest insurance 租赁权益保险. lease land 租赁土地.lease mortgage 租借抵押.lease out 租出.lease property 租赁财产.lease purchase 租借购买.lease rental 租赁费.lease territory 租借地.leaseback 回租.leasebroker 租赁经纪人.leased immovable 租借的不动产.leasehold 租赁土地.leasehold 租借期,租赁营业,租赁权. leasehold property 租赁财产. leasehold property 租赁财产. leaseholder 租赁人. leaseholder 承租人,租借人. leases agent 租赁代理.leases arrangement 租赁安排. leases company 租赁公司. leases structure 租赁结构. leasing 出租.leasing agreement 租赁协议. leasing amount 租赁金额. leasing asset 出租财产,租赁财产. leasing clauses 租赁条款. leasing consultant 租赁顾问. leasing contract 租赁合同. leasing cost 租赁成本.leasing country 承租国. leasing division 租赁部. leasing equipment 租赁设备. leasing industry 租赁业. leasing industry (trade) 租赁业. leasing money 租赁资金. leasing period 租赁期.leasing regulations 租赁条例. legal interest 法定利息legal tender 法定货币legal tender 本位货币,法定货币lessee 承租人,租户.lessor 出租人.letter of confirmation 确认书.letter transfer 信汇leveraged leases 杠杆租赁.lien 扣押权,抵押权.life insurance 人寿保险.life of assets 资产寿命.limit order 限价指令limited floating rate 有限浮动汇率line of business 行业,营业范围,经营种类. liquidation 清仓liquidity 流动性liquidity of bank 银行资产流动性liquidity of bank 银行资产流动性liquidity of bank 银行资产流动性listed stock 上市股票livestock transaction tax 牲畜交易税. loan account 贷款帐户loan amount 贷款额.loan at call 拆放.loan bank 放款银行loan volume 贷款额.loan-deposit ratio 存放款比率loan-deposit ratio 存放款比率loan-deposit ratio 存放款比率loans to financial institutions 金融机构贷款loans to government 政府贷款local bank 地方银行local income tax (local surtax) 地方所得税. local surtax 地方附加税.local tax 地方税.long arbitrage 多头套利.long position 多头头寸long position 多头寸;买进的期货合同. long-term certificate of deposit 长期存款单long-term credit bank 长期信用银行long-term finance 长期资金融通.loss leader 特价商品,亏损大项loss of profits insurance 收益损失保险. loss on exchange 汇兑损失low-currency dumping 低汇倾销low-currency dumping 低汇倾销.。
保险合同模板(标准版)9篇
保险合同模板(标准版)9篇Insurance contract template (Standard Version)甲方：___________________________乙方：___________________________签订日期：____ 年 ____ 月 ____ 日合同编号：XX-2020-01保险合同模板(标准版)9篇前言：保险合同是投保人与保险人约定保险权利义务关系的协议。
保险合同的当事人是投保人和保险人；保险合同的内容是保险双方的权利义务关系。
投保人是指与保险人订立保险合同，并按照保险合同负有支付保险费义务的人。
保险人是指与投保人订立保险合同，并承担赔偿或者给付保险金责任的保险公司。
保险合同属于民商合同的一种，其设立、变更或终止时具有保险内容的民事法律关系。
本文档根据保险合同内容要求和特点展开说明，具有实践指导意义，便于学习和使用，本文档下载后内容可按需编辑修改及打印。
本文简要目录如下：【下载该文档后使用Word打开，按住键盘Ctrl键且鼠标单击目录内容即可跳转到对应篇章】1、篇章1：保险合同模板通用版2、篇章2：保险合同样本3、篇章3：保险合同例文通用版4、篇章4：保险合同文档标准版5、篇章5：保险合同模板(通用版)6、篇章6：保险合同模板(最新版)7、篇章7：保险合同例文通用版8、篇章8：保险合同范文(通用版)9、篇章9：保险合同模板(规范版)篇章1:保险合同模板通用版甲方（委托方）：_________注册地址：_________乙方（受托方）：_________注册地址：_________甲乙双方本着平等自愿、诚实信用的原则，就甲方委托乙方提供再保险经纪服务达成如下协议。
一、在本协议有效期内，乙方同意：1.根据甲方的委托范围，负责与国际/国内再保商的联络、沟通与协调;2.根据甲方要求，设计再保险方案，并向国际和/或国内再保险市场询价，根据询价结果做出汇总分析，供甲方决策参考;3.协助甲方对项目进行风险查勘、识别与评估，并根据要求，向分保接受人提供风险查勘报告;4.根据甲方的决定，选择分保接受人，并负责再保险安排工作;5.负责就保单的注销和续转，沟通甲方和分保接受人;6.出险后，负责与分保接受人的联系和协调工作;7.负责协助甲方向分保接受人摊回赔款。
有关财产保险合同范本(英文)7篇
有关财产保险合同范本(英文)7篇篇1Property Insurance ContractThis Property Insurance Contract is made and entered into by and between the Insurance Company and the Insured, where the Insurance Company agrees to provide insurance coverage for the property of the Insured as specified in this Contract.Party of the First Part: Insurance CompanyParty of the Second Part: InsuredArticle 1: Contractual RelationshipThis Contract sets out the terms and conditions under which the Insurance Company agrees to provide insurance coverage for the property of the Insured.Article 2: Coverage2.1 The Insurance Company shall cover the property of the Insured listed in Annex A, including, but not limited to, buildings, machinery, equipment, inventory, and other assets.2.2 The scope of coverage excludes events not specified in this Contract, such as acts of war, nuclear accidents, and inherent defects in the property.Article 3: Insurance Period3.1 The insurance period shall be specified in Annex B and shall commence on the effective date stated in this Contract.Article 4: Premium4.1 The premium for this insurance coverage shall be paid by the Insured to the Insurance Company in accordance with the schedule specified in Annex C.Article 5: Claims Settlement5.1 In case of any loss or damage to the insured property, the Insured shall promptly notify the Insurance Company in writing.5.2 The Insurance Company shall, upon receipt of a claim, investigate and determine the validity and amount ofcompensation payable, if any, in accordance with the terms of this Contract and applicable laws.Article 6: Indemnification6.1 The Insurance Company shall indemnify the Insured for losses arising from risks covered under this Contract, up to the limits specified in Annex D.Article 7: Exclusions7.1 This Contract does not cover losses arising from events such as war, nuclear reactions, radiations, contamination, and inherent defects in the property.Article 8: Termination8.1 This Contract may be terminated by either Party giving written notice to the other.Article 9: Miscellaneous9.1 This Contract is governed by the laws of the jurisdiction specified in Annex E.9.2 Any disputes arising from or in connection with this Contract shall be settled through friendly negotiations. If no settlement can be reached, either Party may submit the disputeto arbitration in accordance with the laws of the jurisdiction specified in Annex E.9.3 This Contract constitutes the entire agreement between the Parties and no modifications shall be made to it except by written agreement signed by both Parties.9.4 This Contract is binding on both Parties and shall be binding on their respective legal representatives, successors, and assigns.9.5 Any notices or communications required or permitted under this Contract shall be in writing and shall be deemed given when delivered personally or sent by mail or email to the addresses specified by the Parties.ANNEX A: List of Insured Property[Insert detailed list of property being insured]ANNEX B: Insurance Period[Insert dates of insurance period]ANNEX C: Premium Payment Schedule[Insert schedule for payment of premiums]ANNEX D: Limits of Indemnification[Insert limits of compensation payable by the Insurance Company]ANNEX E: Applicable Law and Jurisdiction for Arbitration[Insert applicable law and arbitration jurisdiction] --- end of contract ---Please note that this is a general template for a property insurance contract and may need to be customized to fit specific circumstances and requirements. It is recommended to have legal professionals review any legal document before signing.篇2Property Insurance ContractThis Property Insurance Contract is made and entered into by and between the Insurance Company and the Insured, where the Insurance Company agrees to provide insurance coverage for the property of the Insured as specified in this Contract.Contract Parties:1. Insurance Company: _________________2. Insured: _________________Article 1: Insurance CoverageThe Insurance Company agrees to provide insurance coverage for the property specified in this Contract, which includes (but is not limited to) the following:* Building and structure of the Insured's property* Contents and fixtures within the property* Loss or damage caused by specified risks, such as fire, explosion, earthquake, windstorm, etc.Article 2: ExclusionsThe following are not covered by this insurance:* Loss or damage due to war or nuclear hazard* Intentional damage or loss caused by the Insured or their representatives* Normal wear and tear or deterioration of property* Indirect or consequential lossesArticle 3: Premium and Payment1. The premium for this insurance coverage is ________ (amount).2. The Insured shall pay the premium in full before the commencement of the insurance coverage.3. Any overdue premium will result in the cancellation of this Contract.Article 4: Claims1. In case of loss or damage to the insured property, the Insured shall promptly notify the Insurance Company in writing.2. The Insured shall provide all necessary documents and evidence to support their claim.3. The Insurance Company shall investigate and settle the claim in a reasonable timeframe.Article 5: Termination1. This Contract may be terminated by either party giving written notice to the other.2. In case of fraud or misrepresentation by the Insured, the Insurance Company may immediately terminate this Contract and reject any claims.Article 6: Miscellanea1. This Contract shall be governed by the laws of _______ (country/jurisdiction).2. Any disputes arising from this Contract shall be resolved through友好协商or in accordance with the laws of _______ (country/jurisdiction).3. This Contract constitutes the entire agreement between the parties and no modifications shall be made unless agreed in writing by both parties.4. This Contract is made in _______ (language) and any translations provided are for reference only. In case of discrepancies, the original language version shall prevail.5. This Contract is effective from _______ (start date) and shall continue until _______ (end date).In witness whereof, the parties have signed this Contract in duplicate, with each party retaining a copy.Insurance Company: ________ (Signature)Date: ________Insured: ________ (Signature)Date: ________--- END OF PROPERTY INSURANCE CONTRACT ---篇3Property Insurance ContractThis Property Insurance Contract is made and entered into by and between the Insurance Company and the Insured, where the Insurance Company agrees to provide insurance coverage for the property of the Insured as specified in this Contract.Definitions:Insurance Company: The company offering insurance coverage under the terms of this Contract.Insured: The party seeking insurance coverage for their property under the terms of this Contract.Policy: This document, which outlines the terms and conditions of the insurance coverage provided by the Insurance Company to the Insured.Policy Period: The duration of time for which the insurance coverage is valid, specified in this Contract.Covered Property: The property of the Insured that is covered by this insurance policy.Risks Covered: Loss or damage to the Covered Property due to specified events, such as fire, theft, natural disasters, etc., as outlined in this Contract.Policy Amount: The total amount of coverage provided by the Insurance Company for the Covered Property.Premium: The fee paid by the Insured to the Insurance Company for the insurance coverage provided under this Contract.Contract Term: The duration of this Contract, specifying the start and end dates of insurance coverage.1. Insurance Coverage:The Insurance Company agrees to cover the loss or damage of the Covered Property due to risks specified in this Contract, including but not limited to fire, explosion, earthquake, windstorm, hail, flood, theft, etc. The Policy Amount shall be paid by the Insurance Company to the Insured in accordance with the terms and conditions of this Contract.2. Exclusions:This insurance does not cover any loss or damage due to wars, nuclear reactions, radioactive contamination, earthquakes of a certain magnitude or higher, unless otherwise specified in this Contract. Additionally, any damage caused by negligence or willful misconduct of the Insured shall not be covered.3. Premium Payment:The Insured shall pay the Premium in full as specified in this Contract. Failure to pay the Premium on time may result in cancellation of insurance coverage.4. Claims Settlement:In case of any loss or damage to the Covered Property, the Insured shall promptly notify the Insurance Company and submit necessary documents to file a claim. The Insurance Company shall investigate and settle the claim in accordance with the terms and conditions of this Contract.5. Termination of Contract:Either party may terminate this Contract upon giving written notice to the other party. In case of termination, any unused Premium shall be refunded by the Insurance Company to the Insured.6. Misrepresentation:If any information provided by the Insured in connection with this Contract is incorrect or misleading, the Insurance Company may cancel this Contract and refuse to pay any claims.7. General Provisions:This Contract shall be governed by the laws of [insert jurisdiction]. Any dispute arising out of or in connection with this Contract shall be resolved through negotiation or arbitration as specified in this Contract.The parties hereby agree that the above terms and conditions are binding and shall be adhered to by both parties. This Contract represents the entire agreement between the parties and no modifications shall be made unless agreed upon by both parties in writing.Insurance Company: _____________________Date: ________________Insured: _____________________Date: ________________篇4Property Insurance ContractThis Property Insurance Contract is made and entered into by and between the Insurance Company and the Insured, where the Insurance Company agrees to provide insurance coverage for the property of the Insured as specified in this Contract.1. Definitions:a. Insurance Company: The company offering the property insurance.b. Insured: The party(s) identified in this contract who is seeking insurance coverage for their property.c. Property: The objects/assets specified in this Contract, for which the Insurance Company provides coverage.2. Insurance Coverage:The Insurance Company agrees to pay the Insured for any loss or damage to the property as specified in this Contract, due to causes outlined in the policy, including but not limited to fire, theft, natural disasters, and other risks agreed upon by both parties.3. Exclusions:The following are not covered under this insurance policy:a) Any loss or damage caused by war, nuclear reactions, or radioactive contamination.b) Any loss or damage due to the negligence or intentional misconduct of the Insured or any third party.c) Any property used for illegal activities or property owned by criminal organizations.d) Other specific exclusions as agreed upon by both parties.4. Premium and Payment:The Insured shall pay the premium specified in this Contract to the Insurance Company for the coverage provided. The premium payment terms shall be as follows: [Insert payment schedule, method of payment, due dates, etc.] Any overdue premium will be subject to penalties as stipulated in the Contract.5. Claims Settlement:In case of any loss or damage to the property, the Insured shall promptly notify the Insurance Company and submit a claim along with necessary documents. The Insurance Company shallinvestigate the claim and settle it in accordance with the terms and conditions of this Contract.6. Term and Termination:This Contract shall be effective from [Insert start date] until [Insert end date], unless terminated earlier as per the provisions of this Contract. Both parties may terminate this Contract upon giving a notice period of [Insert notice period].7. Miscellaneous:a) This Contract shall be governed by the laws of [Insert country/state].b) Any amendment or modification to this Contract shall be made in writing and signed by both parties.c) Any dispute arising out of or in connection with this Contract shall be settled through friendly negotiations. If no settlement can be reached, either party may submit the dispute to [Insert arbitration institution/court].d) This Contract constitutes the entire agreement between the parties and no modification shall be made unless agreed upon in writing by both parties.e) This Contract is in English, and any translation provided for local purposes only shall not be binding on the interpretation of its terms and conditions.f) Both parties shall keep all information related to this Contract confidential and not disclose it to any third party without the prior written consent of the other party.g) Any headings in this Contract are for reference purposes only and shall not affect the interpretation of its contents.h) This Contract is made out in duplicate, with each party holding one original copy.i) The parties hereby confirm that they have read and fully understand the terms and conditions of this Contract and agree to be bound by them.j) The commencement date of this Contract shall be when both parties have signed this Contract and returned it to the Insurance Company with all necessary documents attached as proof of insurance.k) Additional terms and conditions may be attached to this Contract as Annexes, which shall form an integral part of this Contract.l) This Agreement shall be deemed effective from the date of signing below.Insurance Company:Name: ________________________Address: ________________________Contact Information: ________________Date: ________________Signature: ________________Insured:Name: ________________________Address: ________________________Contact Information: ________________Date: ________________Signature: ________________篇5Property Insurance ContractThis Property Insurance Contract is made and effective as of the date of signing between the Insurer and the Insured, under the terms and conditions agreed upon by both parties.I. DEFINITIONS1. Insurer: The party providing insurance coverage to the Insured under this Contract.2. Insured: The party requesting insurance coverage from the Insurer and paying the premium as specified in this Contract.3. Property: The objects or assets covered by this insurance, which shall be clearly specified in the Schedule of this Contract.II. SCOPE OF INSURANCEThis Contract covers the property specified in the Schedule against risks specified in this Contract, including but not limited to fire, theft, lightning, explosion, earthquake, windstorm, hail, flood, etc.III. EXCLUSIONSThe following losses or damages are not covered by this Contract:1. Losses or damages caused by war, invasion, act of foreign enemies, military action, rebellion, civil commotion or riots.2. Losses or damages arising from nuclear reactions, nuclear radiation or radioactive contamination.3. Losses or damages caused by the Intention of the Insured or any co-insured.IV. PREMIUMS AND PAYMENT SCHEDULE1. The premium for this Contract shall be paid by the Insured to the Insurer in accordance with the amount and payment schedule specified in this Contract.2. The premium shall be paid in full before the commencement of the insurance coverage. Failure to pay the premium on time shall result in the automatic termination of this Contract.V. SETTLEMENT OF CLAIMS1. The Insured shall immediately notify the Insurer of any occurrence causing loss or damage to the property insured under this Contract. The notice should include detailedinformation about the occurrence and its consequences on the property.2. The claim shall be supported by relevant documents such as police report, inventory of losses, etc., as required by the Insurer. Failure to provide necessary documents may result in rejection of the claim.VI. INDEMNITY AND COMPENSATIONIn case of any loss or damage to the property covered under this Contract, the Insurer shall indemnify the Insured in accordance with the terms and conditions of this Contract and relevant laws and regulations.VII. TERMINATION OF CONTRACTThis Contract shall be terminated upon any of the following events:1. The expiration of the insurance period specified in this Contract.2. The cancellation of this Contract by either party with due notice to the other party in accordance with relevant laws and regulations or mutual agreement between both parties.3. Any other circumstances where this Contract is terminated in accordance with relevant laws and regulations.VIII. MISCELLANEOUS希望这份财产保险合同范本符合您的要求。
定制个人海外商务保险服务协议范本
定制个人海外商务保险服务协议范本甲方（保险服务提供方）：_____________________乙方（保险服务接受方）：_____________________鉴于甲方是一家专业的保险服务提供商，乙方需要在海外进行商务活动，为了保障乙方在海外期间的人身和财产安全，甲乙双方本着平等、自愿、互利的原则，经协商一致，达成如下协议：1. 保险服务内容甲方同意为乙方提供以下保险服务：a. 人身意外伤害保险；b. 医疗费用保险；c. 行李丢失或损坏保险；d. 其他根据乙方需求定制的保险服务。
2. 保险期限保险服务的有效期为乙方离开中国之日起至返回中国之日止。
3. 保险费用保险费用根据乙方选择的保险服务项目和保险期限计算，具体金额在保险单中明确。
4. 保险责任甲方应按照保险单的约定，在乙方发生保险事故时，按照保险条款的规定向乙方或乙方指定的受益人支付保险金。
5. 投保程序乙方应在出国前向甲方提供完整的个人信息和行程安排，以便甲方为乙方定制保险服务。
6. 保险金的申请与支付乙方在发生保险事故时，应及时通知甲方，并按照甲方的要求提供相关证明材料，甲方在核实无误后，将按照保险单的约定支付保险金。
7. 保密条款甲方应保证乙方提供的所有信息的保密性，不得泄露给任何第三方。
8. 争议解决本协议在执行过程中，如发生争议，双方应首先通过友好协商解决；协商不成时，可提交甲方所在地人民法院诉讼解决。
9. 协议的生效与终止本协议自双方签字盖章之日起生效，至保险服务期限结束时自动终止。
10. 其他本协议未尽事宜，由双方协商解决。
本协议一式两份，甲乙双方各执一份，具有同等法律效力。
甲方代表（签字）：_____________________乙方代表（签字）：_____________________签订日期：_____________________签订地点：_____________________请注意，以上内容仅供参考，具体保险服务协议应根据实际情况和当地法律法规来定制，建议在签订正式保险服务协议前咨询专业法律人士。
全面保险代理契约(通用版)英文版
全面保险代理契约（通用版）英文版Comprehensive Insurance Agency Contract (General Version)This document serves as a comprehensive insurance agency contract between the parties involved. The purpose of this contract is to outline the terms and conditions under which the insurance agency will provide services to the client.1. Parties Involved: This contract is entered into between the insurance agency, hereinafter referred to as the "Agency," and the client, hereinafter referred to as the "Client."2. Services Provided: The Agency agrees to provide comprehensive insurance services to the Client, including but not limited to policy consultation, claims assistance, and policy management.3. Payment Terms: The Client agrees to pay the Agency a specified fee for the services rendered. Payment terms and schedule will be outlined in a separate agreement.4. Term of Contract: This contract shall remain in effect for a specified period, unless terminated by either party with prior written notice.5. Confidentiality: Both parties agree to maintain the confidentiality of all information shared during the course of the contract.6. Indemnification: The Client agrees to indemnify and hold harmless the Agency from any claims, damages, or liabilities arising from the services provided under this contract.7. Governing Law: This contract shall be governed by the laws of the jurisdiction in which the Agency operates.8. Amendments: Any amendments to this contract must be madein writing and agreed upon by both parties.9. Termination: Either party may terminate this contract with written notice if the other party breaches any of the terms outlined herein.10. Entire Agreement: This contract constitutes the entire agreement between the parties and supersedes any prior agreements or understandings.In witness whereof, the parties hereto have executed this contract as of the date first written above.[Signature of Agency Representative] [Signature of Client](Date) (Date)。
英国寿险合同范本
英国寿险合同范本一、合同双方1. 投保人：[投保人姓名]，[投保人身份证号码/护照号码]，[投保人联系地址]，[投保人联系电话]。
2. 保险人：[保险公司名称]，[保险公司注册地址]，[保险公司联系电话]。
二、保险标的本合同的保险标的为投保人的生命。
三、保险责任1. 在本合同有效期内，若被保险人在保险期间内身故，保险人将按照本合同约定的保险金额向受益人支付身故保险金。
2. 若被保险人在保险期间内全残，保险人将按照本合同约定的保险金额向被保险人支付全残保险金。
四、保险金额本合同的保险金额为[具体金额]英镑。
五、保险期间本合同的保险期间为[起始日期]至[终止日期]。
六、保险费及支付方式1. 投保人应按照本合同约定的保险费缴纳方式和缴费期限，向保险人缴纳保险费。
2. 保险费的缴纳方式为[具体缴费方式，如年缴、月缴等]，缴费期限为[具体缴费期限]。
3. 若投保人未按时缴纳保险费，保险人有权在宽限期内催告投保人缴纳保险费。
宽限期为[具体宽限期时长]，自保险费应缴日次日起计算。
若投保人在宽限期内仍未缴纳保险费，本合同自宽限期届满的次日零时起效力中止。
七、如实告知义务1. 投保人在订立本合同时，应向保险人如实告知被保险人的健康状况、职业、生活习惯等与保险标的有关的重要事项。
2. 若投保人故意或者因重大过失未履行前款规定的如实告知义务，足以影响保险人决定是否同意承保或者提高保险费率的，保险人有权解除本合同。
3. 若投保人故意不履行如实告知义务，保险人对于本合同解除前发生的保险事故，不承担给付保险金的责任，并不退还保险费。
4. 若投保人因重大过失未履行如实告知义务，对保险事故的发生有严重影响的，保险人对于本合同解除前发生的保险事故，不承担给付保险金的责任，但应当退还保险费。
八、受益人1. 投保人或者被保险人可以指定一人或者数人为受益人。
受益人为数人的，被保险人或者投保人可以确定受益顺序和受益份额；未确定受益份额的，受益人按照相等份额享有受益权。
英国寿险合同范本
英国寿险合同范本一、定义1. 保险人：指签订本合同的保险公司。
2. 被保险人：指在本合同有效期内，其生命作为保险标的，被保险公司承担保险责任的人。
3. 受益人：指被保险人或投保人在签订本合同时指定的，享有保险金请求权的人。
二、保险责任1. 若被保险人身故，保险人按照本合同约定的保险金额向受益人支付身故保险金。
2. 若被保险人在本合同生效 180 天后因疾病导致身体全残，保险人按照本合同约定的保险金额向受益人支付全残保险金。
3. 若被保险人在本合同生效 180 天后因意外伤害导致身故或身体全残，保险人按照本合同约定的保险金额的两倍向受益人支付身故或全残保险金。
三、责任免除1. 投保人、受益人对被保险人的故意杀害、故意伤害；2. 被保险人故意犯罪或者抗拒依法采取的刑事强制措施；3. 被保险人自本合同成立或者合同效力恢复之日起 2 年内自杀，但被保险人自杀时为无民事行为能力人的除外；4. 被保险人主动吸食或注射；5. 被保险人酒后驾驶，无合法有效驾驶证驾驶，或驾驶无有效行驶证的机动车；6. 战争、军事冲突、暴乱或武装叛乱；7. 核爆炸、核辐射或核污染。
四、保险期间本合同的保险期间为终身。
五、保险金额本合同的保险金额由投保人和保险人双方约定，并在保险单上载明。
六、保险费本合同的保险费应当按照约定的方式支付。
七、如实告知订立本合同时，保险人应向投保人说明本合同的条款内容，并就投保人、被保险人的有关情况提出询问，投保人应当如实告知。
投保人故意或者因重大过失未履行前款规定的如实告知义务，足以影响保险人决定是否同意承保或者提高保险费率的，保险人有权解除本合同。
前款规定的合同解除权，自保险人知道有解除事由之日起，超过 30 日不行使而消灭。
自本合同成立之日起超过 2 年的，保险人不得解除合同；发生保险事故的，保险人应当承担赔偿或者给付保险金的责任。
投保人故意不履行如实告知义务的，保险人对于合同解除前发生的保险事故，不承担赔偿或者给付保险金的责任，并不退还保险费。
保险合同英语演讲模板
保险合同英语演讲模板Ladies and gentlemen,I stand before you today to discuss an important aspect of our lives - insurance contracts. Insurance is a vital tool that helps manage risk and provides financial protection in case of unforeseen events. In this speech, I will present a template for an insurance contract and discuss its key components.1. Introduction:Let's start by understanding what an insurance contract is. An insurance contract is a legally binding agreement between an insurance company and an individual or entity, known as the policyholder. The contract outlines the terms and conditions of the insurance policy, including the coverage, premiums, and responsibilities of both parties.2. Parties Involved:The insurance contract involves two primary parties: the insurer and the policyholder. The insurer is the insurance company that provides the insurance coverage. They assume the risk and agree to compensate the policyholder in case of an insured event. The policyholder, on the other hand, is the individual or entity purchasing the insurance. They pay premiums to the insurer in exchange for the agreed-upon coverage.3. Coverage and Exclusions:The insurance contract clearly lists the coverage provided by the insurer. It describes the events or risks that are covered under the policy. For example, a health insurance policy may cover medicalexpenses, while a homeowner's insurance policy can cover property damage caused by fire or theft.The contract also defines exclusions - events that are not covered by the insurance policy. Exclusions can include intentional acts, fraud, or damages caused by war, terrorism, or natural disasters. It is crucial for the policyholder to carefully review the exclusions to understand the limitations of their coverage.4. Premiums and Deductibles:The insurance contract specifies the premiums to be paid by the policyholder. Premiums are the regular payments made to the insurer to maintain the insurance coverage. They can be paid annually, semi-annually, quarterly, or monthly, depending on the agreement.Additionally, the contract may mention deductibles. A deductible is the amount the policyholder agrees to pay out of their own pocket before the insurer starts covering the remaining expenses. The higher the deductible, the lower the premium, and vice versa.5. Obligations of the Parties:The insurance contract outlines the responsibilities of both the insurer and the policyholder. The insurer agrees to fulfill their obligations, which include providing the agreed-upon coverage, processing claims promptly, and maintaining confidentiality of policyholder information.The policyholder has their own obligations, such as paying premiums on time, providing accurate information when applyingfor insurance, and notifying the insurer of any changes in circumstances that may affect the coverage.6. Termination and Renewal:The contract discusses the conditions under which the insurance policy can be terminated or renewed. Termination can occur if the policyholder fails to pay premiums, commits fraudulent acts, or violates the terms of the contract. The policyholder may also have the right to cancel the policy within a certain timeframe, usually called a free-look period.Renewal, on the other hand, occurs when the policyholder and insurer agree to extend the existing policy for another term. Renewal can happen annually or based on the terms specified in the contract.In conclusion, an insurance contract is a comprehensive document that protects both the insurer and the policyholder. It outlines the terms and conditions of the insurance policy, establishes the rights and responsibilities of each party, and provides a legal framework for managing risks. By understanding the key components of an insurance contract, individuals and entities can ensure they have the appropriate coverage to protect themselves against unforeseen events. Thank you.。
第三章 保险合同共112页文档
案例
受益人案例
王某因父母病故，妻子与其相处不和，带着 儿子另住别处。后王某投保管道煤气保险，并指 定其妹妹为受益人。不久王某不幸煤气中毒死亡， 王妹也在其中毒死亡前半月病故。现王妻与王妹 的儿子都向保险公司请求给付保险金。
问保险公司应如何处理？
Chapter 5 Insurance Contract
Chapter 3 Insurance Contract
受益人的指定
在保险纠纷中，关于受益人的纠纷占相当大的比例， 往往因为投保时忘记或错误指定受益人，造成理赔时 不必要的纠纷。受益人指定与否，与是否交纳税收直 接有关。如果事先指定受益人，被保险人身故以后对 受益人领取的保险金免征遗产税；如果事先没有指定 受益人，按保险法规定，保险金作为被保险人的遗产， 这样对作为遗产处理的保险金，某些国家按规定要征 收遗产税。
受益人与被保险人在同一事件中死亡，且不 能确定死亡先后顺序的，推定受益人死亡在先。
Chapter 5 Insurance Contract
Chapter 3 Insurance Contract
案例 为员工投保的企业能否成为受益人？
奚某的妻子张某是被告某制衣有限公司 的副总经理。1993年11月，该公司以张某为 被保险人，以本公司为受益人向保险公司投 保了“团体人身意外伤害保险”，保险金额 为人民币10万元。1994年4月，张某乘公司汽 车出差，途中因车祸身亡。
Chapter 3 Insurance Contract
分析
新《保险法》第四十二条 被保险人死亡后， 有下列情形之一的，保险金作为被保险人的遗产 ，由保险人依照《中华人民共和国继承法》的规 定履行给付保险金的义务：（一）没有指定受益 人，或者受益人指定不明无法确定的；（二）受 益人先于被保险人死亡，没有其他受益人的；（ 三）受益人依法丧失受益权或者放弃受益权，没 有其他受益人的。
英国寿险合同范本
英国寿险合同范本1. 保险人：[保险人名称]，一家根据英国法律注册成立的公司，其注册地址为[保险人地址]。
2. 投保人：[投保人姓名]，身份证号码为[投保人身份证号码]，其地址为[投保人地址]。
双方在此确认并同意如下条款：第 1 条保险范围1.1 保险人同意在本合同有效期内，对投保人因意外事故或疾病导致的身故或身体残疾承担赔偿责任。
1.2 保险金额为[保险金额]，保险期限为[保险期限]。
第 2 条保险费2.1 投保人应按照本合同的约定，按时缴纳保险费。
2.2 保险费的金额和缴纳方式由双方在本合同中约定。
第 3 条保险责任的开始和终止3.1 本合同自双方签字之日起生效，有效期为[保险期限]。
3.2 在保险期限内，保险人对投保人的保险责任自保险事故发生之日起开始，至保险事故结束之日终止。
第 4 条保险金的申领4.1 投保人或其受益人应在保险事故发生后[保险金申领期限]内，向保险人提出保险金申领申请。
4.2 保险人应在收到保险金申领申请后[保险金审核期限]内，对申请进行审核，并将审核结果通知投保人或其受益人。
4.3 如保险人审核通过，保险人应在[保险金支付期限]内，将保险金支付给投保人或其受益人。
第 5 条责任免除5.1 保险人对下列情况下导致的保险事故不承担赔偿责任：5.1.1 投保人或其受益人的故意行为；5.1.2 投保人或其受益人对保险标的的故意损坏；5.1.3 战争、军事行动、恐怖活动、暴乱等不可抗力事件；5.1.4 法律、行政法规规定的其他情形。
第 6 条合同的解除和终止6.1 投保人可以在本合同有效期内随时解除本合同，但应提前通知保险人。
6.2 在保险期限内，如投保人未按时缴纳保险费，本合同自保险费逾期之日起终止。
6.3 在保险期限内，如发生保险事故，本合同自保险事故结束之日起终止。
6.4 在本合同有效期内，如保险人发现投保人或其受益人有欺诈、隐瞒等违反本合同约定的行为，保险人有权解除本合同，并不承担赔偿责任。
英国寿险合同范本
英国寿险合同范本合同编号：________甲方（保险人）：________乙方（投保人）：________一、合同主体1.1 甲方：________（保险人名称）1.2 乙方：________（投保人名称）二、保险标的2.1 本合同的保险标的为乙方生命安全，保险期间内，乙方因意外伤害或疾病导致身故或全残，甲方按照本合同约定的保险金额向乙方或其受益人支付保险金。
三、保险期间3.1 本合同的保险期间自保险合同生效之日起算，至乙方年满________周岁止。
四、保险金额4.1 本合同的保险金额为人民币【】元整（大写：【】元整）。
五、保险费5.1 乙方应按照本合同约定的保险费率支付保险费，保险费支付方式为【年缴/月缴/一次性支付】。
5.2 乙方支付保险费后，甲方出具保险费收据。
六、保险责任6.1 在保险期间内，乙方因意外伤害或疾病导致身故，甲方按照本合同约定的保险金额向乙方或其受益人支付保险金。
6.2 在保险期间内，乙方因疾病导致全残，甲方按照本合同约定的保险金额向乙方或其受益人支付保险金。
七、除外责任7.1.1 投保人对被保险人的故意杀害、故意伤害；7.1.2 被保险人故意犯罪或者抗拒依法采取的刑事强制措施；7.1.4 被保险人因战争、军事冲突、暴乱、恐怖活动、核爆炸、核辐射或者核污染等不可抗力因素导致身故或全残。
八、保险合同变更与解除8.1 本合同生效后，甲方和乙方经协商一致，可以变更本合同的保险金额、保险期间、保险费率等事项。
8.2 乙方在保险期间内，可以书面申请解除本合同。
甲方收到乙方解除合同的通知后，按照合同约定的退保流程办理退保手续。
九、保险合同终止9.1 在保险期间内，乙方未按照约定支付保险费，甲方可以终止本合同。
9.2 保险期间届满，甲方不再承担保险责任，本合同终止。
十、争议解决10.1 本合同在履行过程中，如发生争议，双方应友好协商解决；协商不成的，可以向有管辖权的人民法院提起诉讼。
十一、其他约定11.1 本合同一式两份，甲乙双方各执一份。
英国寿险合同范本最新
英国寿险合同范本最新甲方（保险公司）：_____________________地址：____________________________________法定代表人：___________________________乙方（投保人）：_____________________地址：____________________________________身份证号码/护照号码：______________________签订日期：___________________________签订地点：___________________________第一条保险合同的主体1.1 甲方为经英国保险监管机构批准设立的寿险公司，具有合法的保险业务经营资格。
1.2 乙方为具有完全民事行为能力的自然人，有权签订本保险合同。
第二条保险合同的标的2.1 本合同的保险标的为乙方的生命。
2.2 乙方应向甲方提供真实、准确、完整的个人资料，作为保险合同生效的前提。
第三条保险责任3.1 甲方在收到乙方支付的保险费后，对乙方的生命承担以下保险责任：3.1.1 死亡保险金：若乙方在保险期间内死亡，甲方应按照本合同的约定向乙方指定的受益人支付死亡保险金。
3.1.2 满期保险金：若乙方在保险期满时仍存活，甲方应按照本合同的约定支付满期保险金。
第四条保险期间4.1 本合同的保险期间自________年____月____日零时起至________年____月____日二十四时止。
4.2 保险期间的变更应由甲乙双方协商一致，并以书面形式确认。
第五条保险费及支付5.1 乙方应按照本合同约定的保险费率和支付方式向甲方支付保险费。
5.2 保险费的支付方式为：一次性支付/分期支付，具体支付方式由甲乙双方协商确定。
第六条保险金的支付6.1 甲方在收到乙方或乙方指定受益人的保险金申请及相关证明文件后，应在约定的时间内支付保险金。
6.2 保险金的支付方式由甲方根据乙方或乙方指定受益人的要求确定。
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2.3 保险责任和责任免除 2.3.1保险责任(scope of cover) 保险风险的条件： ---须是保险人的资金与技术可以承受的 ---须在保险人的经营范围之内 ---须考虑分保安排 保险责任的明确方式： ---列明风险方式 ---概括风险方式
2.3.2责任免除(exclusions) 作用： ---对保险责任进行修正或限制 ---消除无法承保的风险 内容： ---除外风险情况下，被保险人与投保人为同一人，
但下述情形中二者非同一人： ---二者存在雇佣或行政隶属关系 ---二者存在法律认可的抚养、赡养、监 护关系 ---二者存在债权债务关系 ---在被保险人同意下形成赠予关系
受益人----人身保险合同中由被保险人或
者投保人指定的有保险金请求权的人,投保 人\被保险人可以为受益人.（保险法）
1.2保险合同的特点 双务合同(bilateral contract) 射幸合同(aleatory contract) 非要式合同(informal contract) 附合(adhesion contract)与约定性并存的合 同 一般为对人合同(personal contract) 最大诚信合同(contract of utmost good faith)
财产保险合同主体的权利 投保人、被保险人的权利 ---请求保险金的权利 ---请求保险人承担必要费用的权利 ---请求降低保险费的权利 保险人的权利 ---收取保险费的权利 ---解除保险合同的权利 ---代位求偿的权利
人身保险合同主体的权利 投保人的权利 ---申请复效的权利 保险人的权利 ---收取保险费的权利 ---解除保险合同的权利 ---拒付保险金的权利
2.5保险金额(amount insured) 是保险人承担保险责任的最高限度，也是保险人 计算收取保险费的依据。
财产保险中影响保额确定的主要因素：保险价 值、赔偿方式。 人身保险中影响保额确定的主要因素：投保人 的缴费能力、被保险人的需要、法律法规或保险 人的规定。
责任保险中的赔偿限额(indemnity
投保人的主要义务 缴纳保险费的义务 如实告知的义务 危险程度增加的通知义务 追加其它保险合同的通知义务 防灾防损义务 出险通知义务 施救义务 提供有关证明、单证的义务
保险人的主要义务
明确说明义务
及时签发保险单证的义务
支付保险金的义务
2.9.2保险合同主体的权利 财产保险合同主体的权利 人身保险合同主体的权利
财产保险合同和人身保险合同 保险标的不同 保险金额的确定方法不同 保险金给付的性质不同 保险期间不同 影响保险费率制定的因素不同 保险产品体现的性质不同 保险原则的适用不同
下列情况中，保险金作为被保险人的遗产：
---没有指定受益人的 ---受益人先于被保险人死亡，没有其他 受益人的 ---受益人依法丧失受益权或者放弃受益 权，没有其他受益人的。
思考：财产保险合同中是否应设定受益人？
2.1.3中介人 保险代理人 保险经纪人 保险公估人
保险代理人：是根据保险人的委托，向保险人收取代理手 续费，并在保险人授权的范围内代为办理保险业务的单位 或个人。 在我国，有专业代理人、兼业代理人和个人代理人三种。 代理人的资格特征： ----须取得从事保险代理业务的资格 ----以保险人的名义行事，在法律地位上与保险人 视为一人 ---须在代理权限范围内从事活动
照保险合同负有支付保险义务的人。 投保人的条件： ---有完全民事行为能力（法人和 自然人） ---对保险标的具有保险利益 ---承担缴纳保险费的义务
2.1。2关系人 ---被保险人insured ---受益人beneficiary
被保险人 指其财产或人身受保险合同保障,有保险金请 求权的人,投保人可以为被保险人. 注意： 关于被保险人的行为能力问题 被保险人是保险事故发生时遭受损失的人 被保险人是享有赔偿或给付请示权的人
被保险人的权利
---指定或变更受益人的权利 受益人的权利 ---获得保险金的权利
2.10保险合同条款 基本条款和附加条款 法定条款和任意条款
§3 保险合同的形式与分类 3.1保险合同的形式 3.2保险合同的分类
3.1.1投保单application
form 3.1.2暂保单binder or cover note 3.1.3保险单policy 3.1.4保险凭证certificate of insurance 3.1.5批单endorsement
CHAP4
保险合同(INSURANCE CONTRACT)
§1 §2 §3 §4 §5
保险合同概述 保险合同的内容 保险合同的形式与分类 保险合同的订立、变更、终止 保险合同的争议处理
§1 保险合同概述
1.1保险合同的内涵 1.2保险合同的特点
1.1保险合同的内涵 保险合同是投保人与保险人约定保险权利义务关 系的协议。 基本法律要求：当事人的合意 、对价 、双方当 事人必须具有完全民事行为能力 、合法的法律行 为 由主体、客体、内容三部分组成 受《保险法》、《海商法》、《合同法》、《民 法通则》等法律的调整和约束
《中华人民共和国保险法》第十二条规定，
双方就合同条款达成协议，保险合同成立， 保险人应及时向投保人签发保险单或其他 保险凭证，并在保单或其他保险凭证中载 明当事人双方约定的合同内容。
§2保险合同的内容
<保险法>第19条： 保险合同应当包括下列事项：保险人名称 和住所；投保人、被保险人名称和住所，以及 人身保险的受益人的名称和住所；保险标的； 保险责任和责任免除；保险期间和保险责任开 始时间；保险价值；保险金额；保险费以及支 付办法；保险金赔偿或者给付办法；违约责任 和争议处理；订立合同的年、月、日。 <保险法>第20条： 投保人和保险人在前条规定的保险合同事 项外，可以就与保险有关的其他事项作出约定。
保险公估人（Adjuster 、Surveyor） 保险公估人是接受他人委托，为投保标的 或受损标的提供评估、鉴定或勘察、估损 和理算，并出具公估报告书的保险中介服 务机构。
2.2
保险标的(subject matter of insurance) ----物质财产(phsical property) (动产和不动产) ----责任(liability ) (雇主责任、产品责任、公众责任、职 业责任) ----信用(credit) ----利益(interest) ----人的寿命和身体(person’s life and body)
保险合同内容： ---法定内容 ---约定内容
2.1保险合同的当事人、关系人和中介人 2.1.1当事人 ---保险人insurer ---投保人applicant
保险人的组织形式
----国有独资公司 ----股份有限公司 ----相互保险组织 ----保险合作社 ----个人
投保人是指与保险人订立保险合同，并按
受益人的产生 ：由被保险人或者投保人指定。 投保人指定受益人时须经被保险人同意。 受益人的变更：被保险人或投保人可以变更受 益人并书面通知保险人。投保人变更受益人时 须经被保险人同意。 受益权 ：指根据保险合同中约定的条款享有 领取保险金的权利，它不同于从被保险人的遗 产中取得的继承权。
保险单并非保险合同本身
3.2保险合同的分类 3.2.1按照保险标的，分为财产保险合同和人身保险合同 按保险金额确定方式，分为定值 保险和不定值保险 按保险金额与保险价值的关系 ，分为足额保险、不足额 保险和超额保险 按保险人支付保险金的性质，分为补偿性保险合同和给付 性保险合同 按保障内容的特点，分为特定式合同、总括式合同、流动 式合同和预约式合同
2.8保险金赔偿办法(way of payment of indemnity )与争议处理
---货币支付 ---修复 ---换置
保险事故发生后，被保险人是否必须经索赔程序后， 才能向法院提起诉讼？
2.9保险合同主体的权利与义务 2.9.1保险合同主体的义务 2.9.2保险合同主体的权利
2.9.1保险合同主体的义务 投保人的义务 保险人的义务
limit) 与保额相比： 二者的功能一致， 确 定方法不同
影响赔偿限额确定的因素：赔偿责任、 缴费能力、法律或保险人的允许
2.6保险期限(period of insurance)
保险期限的确定方式： ---自然时间界限 ---行为时间界限
2.7保险费(prement)与及支付办法(way of payment) 保险费的计算方式： ---固定保费制 ---保险金额*保险费率 ---定额保费+保险金额*保险费率 保险费的缴付方式： ---现金支付 ---票据支付
保险经纪人 是基于投保人的利益，为投保人与保险人订立保险合同提 供中介服务，并依法收取佣金的机构。 分为直接保险经纪人和再保险经纪人 经纪人的资格特征： ---组织形式是合伙企业、有限责任公司、股份有限公 司 ---须基于投保人或原保险人的利益活动 ---以自己的名义从事活动，自行承担行为后果
2.4保险价值(insured
value) ---产险中的概念 ---作用(确定保险金额、计算赔偿 金额、限制赔偿额度) ---在保险利益范围内确定
<保险法>第40条：“保险标的的保险价值，由投保 人和保险人约定并在合同中载明，也可以按照保 险事故发生时保险标的的实际价值确定。 保险金额不得超过保险价值，超过保险价值的， 超过部分无效。 保险金额低于保险价值的，除合同另有约定外， 保险人按照与保险价值的比例承担赔偿责任”。