利好“报行合一”落实！中国精算师协会发布《人身保险产品费用分摊指引》

Core Viewpoint - The China Actuarial Association has released the "Guidelines for Expense Allocation of Life Insurance Products" to enhance the scientific and rational allocation of expenses in life insurance product pricing, aligning with the "reporting and operation integration" policy [1][2]. Group 1: Guidelines Overview - The guidelines define and categorize expenses related to life insurance business, distinguishing between variable expenses and fixed expenses to be allocated [2]. - Variable expenses are further divided into those paid to intermediaries or insurance sales personnel and other variable expenses, while fixed expenses refer to business and management fees excluding variable costs [2]. Group 2: Implementation and Impact - The guidelines specify the scope of expense allocation based on the nature and cause of expenses, providing methods for expense collection, identification, and allocation [2]. - By adhering to the principle of "identify first, allocate later," insurance companies are encouraged to scientifically and rationally conduct expense recognition and allocation [2]. - The implementation of these guidelines is expected to improve the efficiency of resource allocation, enhance expense management levels, and support the overall goal of reducing costs and increasing efficiency in the insurance industry [2].