巨亏之后，中荷人寿变更了会计准则

Core Viewpoint - The article discusses the second-quarter solvency report of Zhonghe Life Insurance, highlighting significant improvements in solvency ratios but raising concerns over unusual financial data changes due to a new accounting standard [2][4][8]. Solvency Ratios - Zhonghe Life's core solvency ratio increased by 19.93 percentage points from the previous quarter to 197.4%, while the forecast for the next quarter is projected to decline to 189.32% [2][3]. - The comprehensive solvency ratio rose by 23.69 percentage points to 256.94%, with a forecast decrease to 250.83% for the next quarter [2][3]. Financial Performance - The net profit for the second quarter reached 24.68 million, marking a recovery from a first-quarter loss of 153 million [4][6]. - The total net profit for the first half of the year was reported at 277.52 million, which raises questions as it does not align with the first-quarter loss [4][8]. Accounting Changes - The significant fluctuations in financial data are attributed to the adoption of a new accounting standard, which has led to discrepancies in reported figures [8][9]. - Experts suggest that the changes in accounting standards could explain the drastic variations in financial performance, particularly the substantial drop in net assets [9]. Policyholder Behavior - The comprehensive surrender rate remained stable at 0.38%, but the total surrender amount exceeded 240 million, indicating potential concerns regarding policyholder retention [9][10]. - The top three products with the highest surrender amounts were identified, with total surrenders for the year reaching 242 million [9][10]. Leadership and Governance - The current chairman, Wang Jian, continues to lead the company despite previous reports suggesting a potential leadership change [12]. - Wang Jian has a long history with Beijing Bank, which has influenced the governance structure of Zhonghe Life, as both shareholders are linked to Beijing Bank and the Paris Insurance Group [12].