人寿保险准备金
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人寿保险精算准备金
Actuarial reserves in respect of life insurance
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人寿保险精算准备金经营有人寿保险业务的保险公司,应当按照有效的人寿保险单的全部净值提取未到期责任准备金。
An insurance company engaged in life insurance shall set aside a reserve for future claims equal to the total net value determined actuarially on the total life insurance policies in force .