In the calculation of actual solvency margin, the role of accounting is to recognize and measure assets and liabilities.
在实际偿付能力额度的计算中，会计的主要角色是资产、负债的确认与计量。
Assessment of an insurance company's solvency margin relies on the comparison of required solvency margin and actual solvency margin.
对保险公司偿付能力的评价取决于最低偿付能力额度与实际偿付能力额度的比较。
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