1、万能保险精算规定中国保监会关于万能型人身保险费率政策改革有关事项的通知保监发201519号各人身保险公司:为进一步发挥市场在保险资源配谿中的决定性作用建立符合社会主义市场经济规律的人身保险费率形成机制推动保险公司经营管理和保险监管的创新切实保护保险消费者合法权益促进人身保险业持续稳定健康发展我会决定实施万能保险费率政策改革。现将有关事项通知如下:一、本通知所附之万能保险精算规定,以下简称规定,自2015年2月16日起实施。二、自规定实施之日起关于印发投资连结保险、万能保险精算规定的通知,保监寿险2007335号,之万能保险精算规定废止。三、自规定实施之日起万能型人身保险的最低保证利率由保险公司
2、按照审慎原则自行决定。四、自规定实施之日起万能型人身保险的评估利率上限为年复利3.5%五、自规定实施之日起保险公司开发万能型人身保险最低保证利率不高于中国保监会规定的评估利率上限的应按照人身保险公司保险条款和保险费率管理办法,保监会令2011年第3号,的有关规定报送中国保监会备案。保险公司开发万能型人身保险最低保证利率高于中国保监会规定的评估利率上限的应报送中国保监会审批。六、自规定实施之日起各公司应按照规定开发万能型人身保险产品新开发的产品应按照规定要求设立万能单独账户、公布结算利率和提取准备金。七、本规定实施之日前各公司已审批或备案的万能型人身保险protectionmeasuresorp
3、rogrammes.TopreventsurfacewaterfromenteringExcavationandtrenchtoavoidslopecollapseordestructionofsoil.SectionIII,softlandscapeconstructionschemesandtechnicalmeasuressoftlandscapeprojects,deliverystandardsconstructionandacceptanceshouldmeetthecurrentcodeforconstructionandacceptanceofCityGreen(CJJ/T82
4、-99),andurbanlandscapingandlandscapeplantmaterials(woodofMateriaMedica)(CJ/T34-91),therelevantprovisions.1,sitepreparationandconstructiontechnicalmeasuresandlevelingsitepreparation:plantingsoil50cmalldebrisshouldbecleared,litterandnotconducivetoplantgrowthinthesoil,timelyremovalofweedsincleansoil,la
5、rgestonesandsoon.20cm30cmwhichcannotbemorethandiameterofsurfacesoilstone;designrequiresterrainofthesite,shouldbedealtwithinstrictaccordancewiththedesignrequirementsintotheterrain.Sitelevelling:30cmsoilshouldbeaccordingtotherequirementsofsoil,fertilization,addednutrition,levelingheightdifferencesless
6、than5cmpersquaremetre,andshouldcomplywiththedesignrequirementsoftheslope,keepthesoilloose,ventilationandgoodpermeability.Soil:thesoilshouldbewelldrainedsoilisneutralandorganic-richsoil,shouldnotcontaingravelorothertoxicorinhibitgrowthofdebris.Poorsoilsincludingstrongacids,strongalkalisoilsandheavycl
7、ay,sandyandsalinesoils.Beforeplantingthesoilconditionsshouldbechecked,andinsomekeygrowingareastoensurethatenvironmentsmustbetoimprovethesoil.Forplantingsoilandbackfill,efficiencyoffertilizershouldbeadded,joiningatleast5cmofhumusinthesoil.Containingconstructionwasteandotherharmfulsubstances,Phstandar
8、d,salinesoilsandheavyclay,soilorsoilimprovementtechnologymeasuresshouldbeused.Plantingsoil:cultivationpriortoplantingintheregionof产品应于2015年7月1日前完成业务衔接工作：,一,与规定不符的应停止使用或按照规定修改后重新报送审批或备案,，二，对于有效保单应按照规定要求进行万能单独账户管理、公布结算利率和提取准备金。2015年7月1日后不符合本规定的万能型人身保险产品不得销售。附件:万能保险精算规定中国保监会2015年2月3日万能保险精算规定第一部分适用范围一、本
9、规定适用于个人万能保险和团体万能保险。第二部分风险保额二、除本条第二款规定情形外对于投保时被保险人的年龄满18周岁的个人万能保险在保单签发时的死亡风险保额不低于保单账户价值的20%。年金保险的死亡风险保额可以为零。团体万能保险的死亡风险保额可以为零。死亡风险保额是指有效保额减去保单账户价值。其中有效保额是指被保险人因疾病和意外等身故时保险公司支付的死亡保险金额。三、万能保险可以提供死亡保险责任以外的其他保险责任。第三部分万能账户及结算利率ivationpriortoplantingintheregionofs,Phstandard,salinesoilsandheavyclay,soilors
10、oilimprovementtechnologymeasuresshouldbeused.Plantingsoil:cultstanceoffertilizershouldbeadded,joiningatleast5cmofhumusinthesoil.Containingconstructionwasteandotherharmfulsubnsomekeygrowingareastoensurethatenvironmentsmustbetoimprovethesoil.Forplantingsoilandbackfill,efficiencykalisoilsandheavyclay,s
11、andyandsalinesoils.Beforeplantingthesoilconditionsshouldbechecked,andirichsoil,shouldnotcontaingravelorothertoxicorinhibitgrowthofdebris.Poorsoilsincludingstrongacids,strongal-neutralandorganicisrequirementsoftheslope,keepthesoilloose,ventilationandgoodpermeability.Soil:thesoilshouldbewelldrainedsoi
12、lfertilization,addednutrition,levelingheightdifferenceslessthan5cmpersquaremetre,andshouldcomplywiththedesignsoil,ccordancewiththedesignrequirementsintotheterrain.Sitelevelling:30cmsoilshouldbeaccordingtotherequirementsofichcannotbemorethandiameterofsurfacesoilstone;designrequiresterrainofthesite,sh
13、ouldbedealtwithinstricta0cmwh,litterandnotconducivetoplantgrowthinthesoil,timelyremovalofweedsincleansoil,largestonesandsoon.20cm3reparationandconstructiontechnicalmeasuresandlevelingsitepreparation:plantingsoil50cmalldebrisshouldbecleared91),therelevantprovisions.1,sitep-99),andurbanlandscapingandl
14、andscapeplantmaterials(woodofMateriaMedica)(CJ/T34-2verystandardsconstructionandacceptanceshouldmeetthecurrentcodeforconstructionandacceptanceofCityGreen(CJJ/T8structionofsoil.SectionIII,softlandscapeconstructionschemesandtechnicalmeasuressoftlandscapeprojects,deliprotectionmeasuresorprogrammes.Topr
15、eventsurfacewaterfromenteringExcavationandtrenchtoavoidslopecollapseorde2四、万能保险应当提供最低保证利率最低保证利率不得为负。保险期间内各年度最低保证利率数值应一致不得改变。五、保险公司应为万能保险设立一个或多个单独账户。万能单独账户的资产应当单独管理应当能够提供资产价值、对应保单账户价值、结算利率和资产负债表等信息满足保险公司对该万能单独账户进行管理和保单利益结算的要求。六、保险公司应当根据万能单独账户资产的实际投资状况确定结算利率。结算利率不得低于最低保证利率。七、保险公司可以为万能单独账户设立特别储备用于未来结算。
16、特别储备不得为负并且只能来自于实际投资收益与结算利息之差的积累。八、保险公司应当定期检视万能单独账户的资产价值以确保其不低于对应保单账户价值。季度末出现万能单独账户的资产价值小于对应保单账户价值的保险公司应采取以下措施:,一,下季度内每一次公布的年化结算利率不得超过本季度内年化结算利率,二,应当在15个工作日之内向万能单独账户注资补足差额注资资金只能来自于公司自有资金。在其他情况下保险公司不得以任何形式注资。九、在同一万能单独账户管理的保单应采用同一结算利率。十、下列情形可以采用不同的结算利率或不同的最低保证利率:,一,不同的万能保险产品,二,不同的团体万能保险客户,三,不同时段售出的万能保险
17、业务。按照前款要求不同的结算利率的万能保单应在不同的万能单独账户中管理。第四部分费用的收取十一、万能保险可以并且仅可以收取以下几种费用:hofdebris.Poorsoilsincludingstrongacids,strongalkalisoilsandheavyclay,sandyandsalinesoils.Beforeplantingtrichsoil,shouldnotcontaingravelorothertoxicorinhibitgrowt-l:thesoilshouldbewelldrainedsoilisneutralandorganictre,andshouldcompl
18、ywiththedesignrequirementsoftheslope,keepthesoilloose,ventilationandgoodpermeability.Soiaremedbeaccordingtotherequirementsofsoil,fertilization,addednutrition,levelingheightdifferenceslessthan5cmpersquite,shouldbedealtwithinstrictaccordancewiththedesignrequirementsintotheterrain.Sitelevelling:30cmsoi
19、lshoulthessoil,largestonesandsoon.20cm30cmwhichcannotbemorethandiameterofsurfacesoilstone;designrequiresterrainofoil50cmalldebrisshouldbecleared,litterandnotconducivetoplantgrowthinthesoil,timelyremovalofweedsincleans91),therelevantprovisions.1,sitepreparationandconstructiontechnicalmeasuresandlevel
20、ingsitepreparation:planting-99),andurbanlandscapingandlandscapeplantmaterials(woodofMateriaMedica)(CJ/T34-andacceptanceofCityGreen(CJJ/T82uctionicalmeasuressoftlandscapeprojects,deliverystandardsconstructionandacceptanceshouldmeetthecurrentcodeforconstravationandtrenchtoavoidslopecollapseordestructi
21、onofsoil.SectionIII,softlandscapeconstructionschemesandtechnprotectionmeasuresorprogrammes.TopreventsurfacewaterfromenteringExcsshouldbeused.Plantingsoil:cultivationpriortoplantingintheregionofeasurestructionwasteandotherharmfulsubstances,Phstandard,salinesoilsandheavyclay,soilorsoilimprovementtechn
22、ologymantingsoilandbackfill,efficiencyoffertilizershouldbeadded,joiningatleast5cmofhumusinthesoil.ContainingconForplhesoilconditionsshouldbechecked,andinsomekeygrowingareastoensurethatenvironmentsmustbetoimprovethesoil.3,一,初始费用即保险费进入万能账户之前扣除的费用。,二，死亡风险保险费即保单死亡风险保额的保障成本。风险保险费应通过扣减保单账户价值的方式收取其计算方法为死亡风
24、险费由基本保险费和额外保险费构成。基本保险费不得高于人民币10000元。对于投保年龄在18周岁至60周岁的被保险人基本保险费不得高于保险金额除以20。此处保险金额是指保单签发时的死亡保险金额。保险公司对同一投保人并同一被保险人销售有多张同一产品的万能保单的所有有效保单的基本保险费之和不得高于人民币10000元。期交保险费高于基本保险费的部分为额外保险费。十三、基本保险费初始费用的比例不得超过下表所示的上限。投保人暂缓支付保险费的以后每次支付保险费时其中基本保险费的初始费用上限应当参照该保险费原属保单年度的上限。richsoil,shouldnotcontaingravelorothertoxi
25、corinhibitgrowthofdebris.Poorsoilsincludingstrongacids,strongal-neutralandorganicisrequirementsoftheslope,keepthesoilloose,ventilationandgoodpermeability.Soil:thesoilshouldbewelldrainedsoilfertilization,addednutrition,levelingheightdifferenceslessthan5cmpersquaremetre,andshouldcomplywiththedesignsoi
26、l,ccordancewiththedesignrequirementsintotheterrain.Sitelevelling:30cmsoilshouldbeaccordingtotherequirementsofichcannotbemorethandiameterofsurfacesoilstone;designrequiresterrainofthesite,shouldbedealtwithinstricta0cmwh,litterandnotconducivetoplantgrowthinthesoil,timelyremovalofweedsincleansoil,larges
27、tonesandsoon.20cm3reparationandconstructiontechnicalmeasuresandlevelingsitepreparation:plantingsoil50cmalldebrisshouldbecleared91),therelevantprovisions.1,sitep-99),andurbanlandscapingandlandscapeplantmaterials(woodofMateriaMedica)(CJ/T34-2verystandardsconstructionandacceptanceshouldmeetthecurrentco
28、deforconstructionandacceptanceofCityGreen(CJJ/T8structionofsoil.SectionIII,softlandscapeconstructionschemesandtechnicalmeasuressoftlandscapeprojects,deliprotectionmeasuresorprogrammes.TopreventsurfacewaterfromenteringExcavationandtrenchtoavoidslopecollapseorde4ivationpriortoplantingintheregionofs,Ph
29、standard,salinesoilsandheavyclay,soilorsoilimprovementtechnologymeasuresshouldbeused.Plantingsoil:cultstanceoffertilizershouldbeadded,joiningatleast5cmofhumusinthesoil.Containingconstructionwasteandotherharmfulsubnsomekeygrowingareastoensurethatenvironmentsmustbetoimprovethesoil.Forplantingsoilandba
30、ckfill,efficiencykalisoilsandheavyclay,sandyandsalinesoils.Beforeplantingthesoilconditionsshouldbechecked,andi保单年度初始费用上限50%第一年25%第二年15%第三年10%第四、五年5%以后各年十四、额外保险费初始费用比例的上限为5%。十五、期交保险费保单追加保险费的初始费用比例的上限为3%。十六、趸交保险费形式的万能保险初始费用的比例不得超过下表所示的上限保险费初始费用上限5%人民币50000元及以下部分3%人民币50000元以上部分趸交保险费保单追加保险费的初始费用比例的上限为3%
31、。十七、团体万能保险保险费的初始费用比例的上限为5%。十八、万能保险的初始费用不得以减少保单账户价值的形式扣除。十九、保险公司收取的退保费用不得高于保单账户价值或者部分领取部分对应:保单年度退保费用比例上限5%第一年4%第二年3%第三年2%第四年1%第五年0%第六年及以后保单账户价值和现金价值,即保单账户价值与退保费用之间的差额,应当同时列示在利益演示表上。thessoil,largestonesandsoon.20cm30cmwhichcannotbemorethandiameterofsurfacesoilstone;designrequiresterrainofoil50cmalldeb
32、risshouldbecleared,litterandnotconducivetoplantgrowthinthesoil,timelyremovalofweedsincleans91),therelevantprovisions.1,sitepreparationandconstructiontechnicalmeasuresandlevelingsitepreparation:planting-99),andurbanlandscapingandlandscapeplantmaterials(woodofMateriaMedica)(CJ/T34-andacceptanceofCityG
33、reen(CJJ/T82uctionicalmeasuressoftlandscapeprojects,deliverystandardsconstructionandacceptanceshouldmeetthecurrentcodeforconstravationandtrenchtoavoidslopecollapseordestructionofsoil.SectionIII,softlandscapeconstructionschemesandtechnprotectionmeasuresorprogrammes.TopreventsurfacewaterfromenteringEx
34、csshouldbeused.Plantingsoil:cultivationpriortoplantingintheregionofeasurestructionwasteandotherharmfulsubstances,Phstandard,salinesoilsandheavyclay,soilorsoilimprovementtechnologymantingsoilandbackfill,efficiencyoffertilizershouldbeadded,joiningatleast5cmofhumusinthesoil.ContainingconForplhesoilcond
35、itionsshouldbechecked,andinsomekeygrowingareastoensurethatenvironmentsmustbetoimprovethesoil.hofdebris.Poorsoilsincludingstrongacids,strongalkalisoilsandheavyclay,sandyandsalinesoils.Beforeplantingtrichsoil,shouldnotcontaingravelorothertoxicorinhibitgrowt-l:thesoilshouldbewelldrainedsoilisneutraland
36、organictre,andshouldcomplywiththedesignrequirementsoftheslope,keepthesoilloose,ventilationandgoodpermeability.Soiaremedbeaccordingtotherequirementsofsoil,fertilization,addednutrition,levelingheightdifferenceslessthan5cmpersquite,shouldbedealtwithinstrictaccordancewiththedesignrequirementsintotheterr
37、ain.Sitelevelling:30cmsoilshoul5二十、万能保险应当保证各项费用收取的最高水平。若不保证应在合同条款中约定变更收费水平的方法。保险公司不得通过费用水平调整弥补过去的费用损失。二十一、保险公司应当在保险合同中约定死亡风险保险费费率的最高水平。非标准体保险合同的死亡风险保险费应由保险公司根据普遍认可的精算原则确定不适用本条第一款的规定。二十二、对于团体万能保险保险公司可以在备案或审批的费用基础上在本规定的范围内进行合理调整。第五部分持续奖金二十三、万能保险可以提供持续奖金。持续奖金是保险公司对持续有效的保单或持续交费的保单满足合同约定条件时给予的奖金。保险公司应当在保
39、=max,最低保证利率-压力利J率0,其中:offertilizershouldbeadded,joiningatleast5cmofhumusinthesoil.Containingconstructionwasteandotherharmfulsubnsomekeygrowingareastoensurethatenvironmentsmustbetoimprovethesoil.Forplantingsoilandbackfill,efficiencykalisoilsandheavyclay,sandyandsalinesoils.Beforeplantingthesoilcondit
40、ionsshouldbechecked,andirichsoil,shouldnotcontaingravelorothertoxicorinhibitgrowthofdebris.Poorsoilsincludingstrongacids,strongal-neutralandorganicisrequirementsoftheslope,keepthesoilloose,ventilationandgoodpermeability.Soil:thesoilshouldbewelldrainedsoilfertilization,addednutrition,levelingheightdi
41、fferenceslessthan5cmpersquaremetre,andshouldcomplywiththedesignsoil,ccordancewiththedesignrequirementsintotheterrain.Sitelevelling:30cmsoilshouldbeaccordingtotherequirementsofichcannotbemorethandiameterofsurfacesoilstone;designrequiresterrainofthesite,shouldbedealtwithinstricta0cmwh,litterandnotcond
42、ucivetoplantgrowthinthesoil,timelyremovalofweedsincleansoil,largestonesandsoon.20cm3reparationandconstructiontechnicalmeasuresandlevelingsitepreparation:plantingsoil50cmalldebrisshouldbecleared91),therelevantprovisions.1,sitep-99),andurbanlandscapingandlandscapeplantmaterials(woodofMateriaMedica)(CJ
43、/T34-2verystandardsconstructionandacceptanceshouldmeetthecurrentcodeforconstructionandacceptanceofCityGreen(CJJ/T8structionofsoil.SectionIII,softlandscapeconstructionschemesandtechnicalmeasuressoftlandscapeprojects,deliprotectionmeasuresorprogrammes.TopreventsurfacewaterfromenteringExcavationandtren
47、herequirementsofsoil,fertilization,addednutrition,levelingheightdifferenceslessthan5cmpersquite,shouldbedealtwithinstrictaccordancewiththedesignrequirementsintotheterrain.Sitelevelling:30cmsoilshoulthessoil,largestonesandsoon.20cm30cmwhichcannotbemorethandiameterofsurfacesoilstone;designrequiresterr
48、ainofoil50cmalldebrisshouldbecleared,litterandnotconducivetoplantgrowthinthesoil,timelyremovalofweedsincleans91),therelevantprovisions.1,sitepreparationandconstructiontechnicalmeasuresandlevelingsitepreparation:planting-99),andurbanlandscapingandlandscapeplantmaterials(woodofMateriaMedica)(CJ/T34-an
49、dacceptanceofCityGreen(CJJ/T82uctionicalmeasuressoftlandscapeprojects,deliverystandardsconstructionandacceptanceshouldmeetthecurrentcodeforconstravationandtrenchtoavoidslopecollapseordestructionofsoil.SectionIII,softlandscapeconstructionschemesandtechnprotectionmeasuresorprogrammes.Topreventsurfacew
50、aterfromenteringExcsshouldbeused.Plantingsoil:cultivationpriortoplantingintheregionofeasurestructionwasteandotherharmfulsubstances,Phstandard,salinesoilsandheavyclay,soilorsoilimprovementtechnologymantingsoilandbackfill,efficiencyoffertilizershouldbeadded,joiningatleast5cmofhumusinthesoil.Containing
51、conForplhesoilconditionsshouldbechecked,andinsomekeygrowingareastoensurethatenvironmentsmustbetoimprovethesoil.hofdebris.Poorsoilsincludingstrongacids,strongalkalisoilsandheavyclay,sandyandsalinesoils.Beforeplantingtrichsoil,shouldnotcontaingravelorothertoxicorinhibitgrowt-l:thesoilshouldbewelldrain