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awen · 2023年08月03日

constraint 3解释一下

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NO.PZ202206210200000203

问题如下:

Which of Pure Mobilebank’s external constraints would least likely apply to the portfolio of a life insurance company?

选项:

A.Constraint I B.Constraint II C.Constraint III

解释:

SB is correct. Both a bank and a life insurance company will have reporting and transparency requirements, and a life insurance company’s portfolio will have a mix of investments to meet policyholder claims that may arise on both a short-term and a long-term basis, as well as statutory accounting requirements. However, net stable funding ratios are a mandated liquidity requirement for banks, not life insurance compaB is correct. Both a bank and a life insurance company will have reporting and transparency requirements, and a life insurance company’s portfolio will have a mix of investments to meet policyholder claims that may arise on both a short-term and a long-term basis, as well as statutory accounting requirements. However, net stable funding ratios are a mandated liquidity requirement for banks, not life insurance companies.

B is correct. Both a bank and a life insurance company will have reporting and transparency requirements, and a life insurance company’s portfolio will have a mix of investments to meet policyholder claims that may arise on both a short-term and a long-term basis, as well as statutory accounting requirements. However, net stable funding ratios are a mandated liquidity requirement for banks, not life insurance companies.

A is incorrect. Both banks and life insurance companies have reporting and transparency requirements.

C is incorrect. Both banks and life insurance companies are subject to versions of statutory accounting.

constraint 3是不是说都需要在资产负债表上展示surplus 啊,我只记得养老金的surplus要展示在资产负债表上,银行和保险公司指的什么需要放在资产负债表呢?

1 个答案
已采纳答案

lynn_品职助教 · 2023年08月03日

嗨,爱思考的PZer你好:


constraint 3是不是说都需要在资产负债表上展示surplus 啊,我只记得养老金的surplus要展示在资产负债表上,银行和保险公司指的什么需要放在资产负债表呢?


这道题考查的是银行与保险公司的Constraints。

这道题问我们,适用于这家银行的Constraints中,最不可能适用于Life insurer的是哪一条。相关的题干信息如下:


• Constraint III. The need for balance sheet comprehensive income accounts mandated by statutory accounting rules”


Constraint III: 这点说按照会计准则的要求,需要使用Balance sheet comprehensive income accounts。并不是说以surplus来展现的意思哈。关于这点,适用于银行与保险公司。

综合以上,这道题选出Constraint II只适用于银行而不适用于保险公司。因此这道题选B。

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