{"id":7836,"date":"2026-03-25T09:45:28","date_gmt":"2026-03-25T09:45:28","guid":{"rendered":"https:\/\/www.loebsmith.com\/briefing-note\/captive-insurance-in-the-cayman-islands-2\/"},"modified":"2026-03-30T02:22:21","modified_gmt":"2026-03-30T02:22:21","slug":"captive-insurance-in-the-cayman-islands-2","status":"publish","type":"briefing-note","link":"https:\/\/www.loebsmith.com\/cn\/briefing-note\/captive-insurance-in-the-cayman-islands-2\/","title":{"rendered":"\u5f00\u66fc\u7fa4\u5c9b\u7684\u81ea\u4fdd\u4fdd\u9669\u4ea7\u4e1a\u73b0\u72b6\u5982\u4f55\uff1f"},"content":{"rendered":"<!-- Note Detail-->\n\n<section class=\"briefing-notes-detail insight-detail\">\n  <div class=\"container mx-auto py-3 md:py-5 xl:py-12 4xl:py-[80px]\" id=\"\">\n      <div class=\"container-md mx-auto flex flex-col lg:flex-row lg:justify-between space-y-[80px] lg:space-y-0 w-full lg:gap-x-5\">\n        <div class=\"lg:flex-1 lg:basis-[69.768%] lg:max-w-[69.768%]\">\n                                    <div class=\"content flex flex-col\">\n                                <div class=\"desc \">\n                  \n                  <p style=\"text-align: justify;\">\u81ea\u4fdd\u4fdd\u9669\u516c\u53f8\u662f\u6307\u4e00\u5bb6\u4e3a\u5176\u6bcd\u516c\u53f8\u6216\u5173\u8054\u5b9e\u4f53\u63d0\u4f9b\u98ce\u9669\u7f13\u89e3\u670d\u52a1\u7684\u5168\u8d44\u5b50\u516c\u53f8\u3002\u7b80\u800c\u8a00\u4e4b\uff0c\u81ea\u4fdd\u5168\u8d44\u5b50\u516c\u53f8\u8bbe\u7acb\u7684\u76ee\u7684\u662f\u4e3a\u4e86\u9632\u8303\u6bcd\u516c\u53f8\u9762\u4e34\u7684\u4e00\u9879\u6216\u591a\u9879\u98ce\u9669\u3002\u5b83\u672c\u8d28\u4e0a\u662f\u4e00\u79cd\u81ea\u4fdd\u5f62\u5f0f\uff0c\u5728\u96c6\u56e2\u516c\u53f8\u67b6\u6784\u4e2d\u8bbe\u7acb\u81ea\u4fdd\u516c\u53f8\u7684\u539f\u56e0\u6709\u5f88\u591a\u3002\u81ea\u4fdd\u516c\u53f8\u7684\u8bbe\u7acb\u901a\u5e38\u662f\u516c\u53f8\u98ce\u9669\u7ba1\u7406\u6218\u7565\u7684\u4e00\u90e8\u5206\uff0c\u5176\u8bbe\u7acb\u7684\u6839\u672c\u539f\u56e0\u5728\u4e8e\uff0c\u90a3\u4e9b\u9700\u8981\u81ea\u4fdd\u7684\u98ce\u9669\u8981\u4e48\u65e0\u6cd5\u6295\u4fdd\uff0c\u8981\u4e48\u5728\u5f53\u524d\u5e02\u573a\u4e0a\u7684\u4fdd\u8d39\u8fc7\u9ad8\u3002<\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u5f00\u66fc\u7fa4\u5c9b\u7684\u81ea\u4fdd\u516c\u53f8<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p style=\"text-align: justify;\">\u5f00\u66fc\u7fa4\u5c9b\u5386\u6765\u662f\u81ea\u4fdd\u4fdd\u9669\u516c\u53f8\u7684\u6ce8\u518c\u5730\uff0c\u76ee\u524d\u662f\u5168\u7403\u9886\u5148\u7684\u81ea\u4fdd\u516c\u53f8\u4e2d\u5fc3\u4e4b\u4e00\uff0c\u65e0\u8bba\u4ece\u81ea\u4fdd\u4fdd\u9669\u516c\u53f8\u7684\u6570\u91cf\u8fd8\u662f\u7ba1\u7406\u7684\u603b\u8d44\u4ea7\u6765\u770b\uff0c\u90fd\u540d\u5217\u524d\u8305\u3002\u8fd9\u5f97\u76ca\u4e8e\u5f00\u66fc\u7fa4\u5c9b\u4eab\u8a89\u5168\u7403\u7684\u58f0\u8a89\uff0c\u5176\u5546\u4e1a\u73af\u5883\u9ad8\u5ea6\u4e13\u4e1a\u5316\u3001\u53cb\u597d\u4e14\u76d1\u7ba1\u5b8c\u5584\uff0c\u79c9\u6301\u7740\u9002\u5ea6\u3001\u57fa\u4e8e\u98ce\u9669\u7684\u76d1\u7ba1\u7406\u5ff5\uff0c\u5e76\u8f85\u4ee5\u4e00\u81f4\u7684\u6267\u6cd5\u529b\u5ea6\u3002\u5c24\u5176\u503c\u5f97\u4e00\u63d0\u7684\u662f\uff0c\u5f00\u66fc\u7fa4\u5c9b\u662f\u533b\u7597\u4fdd\u5065\u884c\u4e1a\u81ea\u4fdd\u516c\u53f8\u7684\u7edd\u5bf9\u9886\u5148\u6ce8\u518c\u5730\uff0c\u533b\u7597\u4fdd\u5065\u76f8\u5173\u7684\u81ea\u4fdd\u516c\u53f8\u5360\u5f00\u66fc\u7fa4\u5c9b\u81ea\u4fdd\u516c\u53f8\u603b\u6570\u7684\u4e09\u5206\u4e4b\u4e00\u4ee5\u4e0a\u3002\u6839\u636e\u5f00\u66fc\u7fa4\u5c9b\u91d1\u878d\u7ba1\u7406\u5c40\uff08\u201c<strong>CIMA<\/strong>\u201d\uff09\u53d1\u5e03\u7684\u6570\u636e\uff0c\u622a\u81f32025\u5e74\u5e95\uff0c\u5f00\u66fc\u7fa4\u5c9b\u5171\u6709693\u5bb6\u81ea\u4fdd\u516c\u53f8\uff0c\u5360\u5f00\u66fc\u7fa4\u5c9b\u6240\u6709\u56fd\u9645\u4fdd\u9669\u516c\u53f8\u6301\u724c\u673a\u6784\u768496.25%\u3002<\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u81ea\u4fdd\u516c\u53f8\u7c7b\u578b<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p>\u5355\u4e00\u6bcd\u516c\u53f8\u81ea\u4fdd\u516c\u53f8\uff08\u901a\u5e38\u79f0\u4e3a\u201c<strong>\u7eaf\u81ea\u4fdd\u516c\u53f8<\/strong>\u201d\uff09\u3001\u72ec\u7acb\u6295\u8d44\u7ec4\u5408\u516c\u53f8\uff08\u201c<strong>SPC<\/strong>\u201d\uff09\u4ee5\u53ca\u62e5\u6709\u4e24\u4e2a\u6216\u4e24\u4e2a\u4ee5\u4e0a\u80a1\u4e1c\u7684\u81ea\u4fdd\u516c\u53f8\uff08\u201c<strong>\u96c6\u56e2\u81ea\u4fdd\u516c\u53f8<\/strong>\u201d\uff09\u6784\u6210\u4e86\u5f00\u66fc\u7fa4\u5c9b\u81ea\u4fdd\u516c\u53f8\u7684\u4e3b\u8981\u90e8\u5206\u3002<\/p>\n<p>SPC \u5728\u81ea\u4fdd\u4fdd\u9669\u884c\u4e1a\u65e5\u76ca\u666e\u53ca\uff0c\u90e8\u5206\u539f\u56e0\u5728\u4e8e\u6b64\u7c7b\u7ed3\u6784\u5141\u8bb8\u4fdd\u9669\u516c\u53f8\u5728\u518d\u4fdd\u9669\u8ba1\u5212\u4e2d\u589e\u52a0\u53c2\u4e0e\u8005\uff0c\u800c\u65e0\u9700\u627f\u62c5\u4ea4\u53c9\u8d23\u4efb\u7684\u98ce\u9669\u3002\u4e8b\u5b9e\u4e0a\uff0c\u6240\u6709 SPC \u7684\u4e00\u4e2a\u663e\u8457\u7279\u70b9\u662f\uff0c\u6bcf\u4e2a\u9694\u79bb\u6295\u8d44\u7ec4\u5408\uff08\u4e5f\u79f0\u4e3a\u201c<strong>\u5355\u5143<\/strong>\u201d\uff09\u7684\u8d44\u4ea7\u548c\u8d1f\u503a\u6b63\u5982\u5176\u540d\u79f0\u6240\u793a\u5f7c\u6b64\u9694\u79bb\u3002\u7136\u800c\uff0c\u6bcf\u4e2a SPC \u5355\u5143\u4e0d\u5177\u6709\u6cd5\u4eba\u8d44\u683c\uff0c\u5176\u57fa\u7840\u8d44\u4ea7\u7684\u6240\u6709\u6743\u662f\u901a\u8fc7 SPC \u4e2d\u6307\u5b9a\u7ed9\u8be5\u7279\u5b9a\u5355\u5143\u7684\u80a1\u4efd\u7c7b\u522b\u6216\u7cfb\u5217\u6765\u5b9e\u73b0\u7684\u3002<\/p>\n<p>\u7279\u6b8a\u76ee\u7684\u516c\u53f8\uff08SPC\uff09\u7ed3\u6784\u901a\u5e38\u51fa\u73b0\u5728\u6240\u8c13\u7684\u201c<strong>\u79df\u8d41\u81ea\u4fdd\u516c\u53f8<\/strong>\u201d\u6a21\u5f0f\u4e2d\u3002\u5728\u8fd9\u79cd\u6a21\u5f0f\u4e0b\uff0c\u5e0c\u671b\u5229\u7528\u81ea\u4fdd\u4fdd\u9669\u516c\u53f8\uff08\u65e0\u8bba\u662f\u7528\u4e8e\u81ea\u8eab\u4fdd\u9669\u8fd8\u662f\u518d\u4fdd\u9669\uff09\u5e76\u6700\u5927\u9650\u5ea6\u51cf\u5c11\u65f6\u95f4\u3001\u524d\u671f\u6210\u672c\u548c\u7ef4\u62a4\u7b49\u56e0\u7d20\u7684\u4eba\u58eb\uff0c\u53ea\u9700\u6210\u4e3a\u73b0\u6709SPC\u7684\u80a1\u4e1c\u5e76\u201c\u79df\u8d41\u201d\u4e00\u4e2a\u5355\u5143\u5373\u53ef\u3002\u53c2\u4e0e\u201c\u79df\u8d41\u81ea\u4fdd\u516c\u53f8\u201d\u6a21\u5f0f\u7684\u80a1\u4e1c\u5411\u8be5\u5355\u5143\u652f\u4ed8\u4fdd\u8d39\u548c\u670d\u52a1\u8d39\uff0c\u4f5c\u4e3a\u56de\u62a5\uff0c\u4ed6\u4eec\u53ef\u4ee5\u83b7\u5f97\u627f\u4fdd\u98ce\u9669\u6240\u9700\u7684\u8d44\u672c\uff0c\u4ee5\u53ca\u8be5\u5355\u5143\u7684\u4efb\u4f55\u6536\u76ca\u5206\u914d\u6743\u3002<\/p>\n<p>\u6b64\u5916\uff0c\u8fd8\u6709\u6295\u8d44\u7ec4\u5408\u4fdd\u9669\u516c\u53f8\uff08<strong>PIC<\/strong>\uff09\uff0c\u53ef\u4ee5\u770b\u4f5c\u662f\u4e0a\u8ff0SPC\u7684\u4e00\u79cd\u53d8\u4f53\u3002PIC\u4e0eSPC\u7c7b\u4f3c\uff0c\u533a\u522b\u5728\u4e8e\u5176\u5404\u4e2a\u5355\u5143\u5177\u6709\u72ec\u7acb\u7684\u6cd5\u4eba\u8d44\u683c\u3002<\/p>\n<p style=\"text-align: justify;\">\u5176\u4ed6\u5f62\u5f0f\u7684\u81ea\u4fdd\u516c\u53f8\u5305\u62ec\u201c<strong>\u534f\u4f1a\u81ea\u4fdd\u516c\u53f8<\/strong>\u201d\uff0c\u5373\u7531\u534f\u4f1a\u62e5\u6709\u7684\u4fdd\u9669\u516c\u53f8\uff0c\u65e8\u5728\u6ee1\u8db3\u5176\u6210\u5458\u7684\u4fdd\u9669\u9700\u6c42\uff1b\u4ee5\u53ca\u201c<strong>\u4ee3\u7406\u81ea\u4fdd\u516c\u53f8<\/strong>\u201d\uff0c\u5373\u7531\u4e00\u4e2a\u6216\u591a\u4e2a\u4fdd\u9669\u4ee3\u7406\u4eba\u62e5\u6709\u7684\u4fdd\u9669\u6216\u518d\u4fdd\u9669\u516c\u53f8\uff0c\u7528\u4e8e\u4e3a\u8fd9\u4e9b\u4ee3\u7406\u4eba\u6216\u5176\u4efb\u4f55\u5ba2\u6237\u7684\u98ce\u9669\u63d0\u4f9b\u4fdd\u9669\u3002<\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u81ea\u4fdd\u516c\u53f8\u7684\u4f18\u52bf<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p>\u8bbe\u7acb\u81ea\u4fdd\u4fdd\u9669\u516c\u53f8\u7684\u6f5c\u5728\u4f18\u52bf\u5305\u62ec\uff1a<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol style=\"list-style-type: lower-roman;\">\n<li>\u66f4\u4f4e\u7684\u4fdd\u9669\u6210\u672c\uff1b<\/li>\n<li>\u7a0e\u6536\u4f18\u60e0\uff1b<\/li>\n<li>\u627f\u4fdd\u5229\u6da6\uff1b<\/li>\n<li>\u80fd\u591f\u9488\u5bf9\u96be\u4ee5\u627f\u4fdd\u6216\u65b0\u5174\u98ce\u9669\u5b9a\u5236\u4fdd\u9669\u65b9\u6848\uff1b<\/li>\n<li>\u80fd\u591f\u8fd0\u7528\u66ff\u4ee3\u7b56\u7565\u5e94\u5bf9\u4fdd\u9669\u5e02\u573a\u5468\u671f\uff1b<\/li>\n<li>\u80fd\u591f\u5c06\u6210\u672c\u5206\u914d\u81f3\u5404\u4e2a\u4e1a\u52a1\u90e8\u95e8\uff1b<\/li>\n<li>\u4e3a\u635f\u5931\u63a7\u5236\u63d0\u4f9b\u8d22\u52a1\u6fc0\u52b1\uff1b<\/li>\n<li>\u63d0\u4f9b\u7075\u6d3b\u7684\u98ce\u9669\u7ba1\u7406\uff1b<\/li>\n<li>\u63d0\u4f9b\u521b\u65b0\u7684\u4fdd\u9669\u89e3\u51b3\u65b9\u6848\u5e76\u6574\u5408\u98ce\u9669\u7ba1\u7406\uff1b\u4ee5\u53ca<\/li>\n<li>\u5bf9\u4fdd\u9669\u8303\u56f4\u62e5\u6709\u66f4\u5927\u7684\u63a7\u5236\u6743\u3002<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u8bbe\u7acb\u81ea\u4fdd\u516c\u53f8\uff1a\u76d1\u7ba1\u6846\u67b6<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p>\u4e0e\u5176\u4ed6\u884c\u4e1a\u4e00\u6837\uff0c\u5f00\u66fc\u7fa4\u5c9b\u662f\u4e00\u4e2a\u5145\u6ee1\u6d3b\u529b\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\uff0c\u7531\u4e8e\u76d1\u7ba1\u673a\u6784\u4e0e\u79c1\u8425\u90e8\u95e8\u4e4b\u95f4\u4fdd\u6301\u7740\u5bc6\u5207\u7684\u8054\u7cfb\u548c\u6301\u7eed\u7684\u5bf9\u8bdd\uff0c\u8be5\u53f8\u6cd5\u7ba1\u8f96\u533a\u81f4\u529b\u4e8e\u4e3a\u884c\u4e1a\u95ee\u9898\u63d0\u4f9b\u524d\u6cbf\u7684\u89e3\u51b3\u65b9\u6848\u3002\u4fdd\u9669\u4e1a\u4e5f\u4e0d\u4f8b\u5916\u3002\u5f00\u66fc\u7fa4\u5c9b\u7684\u81ea\u4fdd\u516c\u53f8\u4e3b\u8981\u53d7\u300a2010\u5e74\u4fdd\u9669\u6cd5\u300b\uff08\u201c\u300a<strong>\u6cd5\u6848<\/strong>\u300b\u201d\uff09\u7684\u7ba1\u8f96\u3002<\/p>\n<p style=\"text-align: justify;\">\u5728\u5f00\u66fc\u7fa4\u5c9b\u8bbe\u7acb\u81ea\u4fdd\u516c\u53f8\uff0c\u5f00\u66fc\u7fa4\u5c9b\u91d1\u878d\u7ba1\u7406\u5c40 (CIMA) \u8981\u6c42\u7533\u8bf7\u4eba\u6b63\u5f0f\u7533\u8bf7 B \u7c7b\u4fdd\u9669\u516c\u53f8\u724c\u7167\u3002\u8be5\u7533\u8bf7\u7531\u300a\u6cd5\u6848\u300b\u89c4\u5b9a\uff0c\u9664\u5176\u4ed6\u4e8b\u9879\u5916\uff0c\u8fd8\u9700\u63d0\u4f9b\u4ee5\u4e0b\u4fe1\u606f\uff1a<\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ol style=\"list-style-type: lower-roman;\">\n<li><em>\u7533\u8bf7\u4eba\u540d\u79f0<\/em>\u3002\u8fd9\u6307\u7684\u662f B \u7c7b\u4fdd\u9669\u516c\u53f8\u5c06\u4f7f\u7528\u7684\u540d\u79f0\uff0c\u8be5\u540d\u79f0\u5e94\u4e8b\u5148\u83b7\u5f97 CIMA \u548c\u516c\u53f8\u6ce8\u518c\u5904\u7684\u6279\u51c6\u3002<\/li>\n<li><span style=\"color: #3b3b3b; font-family: Calibri, sans-serif;\"><em>\u8be6\u7ec6\u7684\u5546\u4e1a\u8ba1\u5212<\/em>\u3002CIMA \u5e0c\u671b\u4ece\u5546\u4e1a\u8ba1\u5212\u4e2d\u770b\u5230\uff0c\u62df\u8bae\u7684\u81ea\u4fdd\u516c\u53f8\u8fd0\u8425\u5df2\u7ecf\u8fc7\u5145\u5206\u8c03\u7814\u548c\u59a5\u5584\u89c4\u5212\uff0c\u5176\u4e2d\u5305\u62ec\u53ef\u884c\u6027\u7814\u7a76\u548c\u98ce\u9669\u7ba1\u7406\u7814\u7a76\u7b49\u3002\u6839\u636e\u76f8\u5173\u6cd5\u6848\uff0c\u6240\u6709\u81ea\u4fdd\u4fdd\u9669\u516c\u53f8\u90fd\u5fc5\u987b\u59d4\u4efb\u4e00\u540d\u672c\u5730\u4fdd\u9669\u7ecf\u7406\uff0c\u800c\u8be5\u4fdd\u9669\u7ecf\u7406\u901a\u5e38\u4f1a\u5168\u7a0b\u53c2\u4e0e\u7533\u8bf7\u6d41\u7a0b\u3002<\/span><\/li>\n<li>\u4e09 (3) \u5e74\u8d22\u52a1\u9884\u6d4b\u3002<\/li>\n<li>\u62df\u4efb\u8463\u4e8b\u548c\u80a1\u4e1c\u7684\u4e2a\u4eba\u4fe1\u606f\u548c\u63a8\u8350\u4fe1\u3002\u6240\u6709\u62df\u4efb\u8463\u4e8b\u3001\u9ad8\u7ea7\u804c\u5458\u548c\u7ecf\u7406\u5747\u9700\u586b\u5199\u5b8c\u6574\u7684\u4e2a\u4eba\u95ee\u5377\u3002\u6b64\u5916\uff0c\u8fd8\u9700\u63d0\u4f9b\u201c\u65e0\u72af\u7f6a\u8bb0\u5f55\u8bc1\u660e\u201d\uff0c\u4f46\u5f00\u66fc\u7fa4\u5c9b\u91d1\u878d\u7ba1\u7406\u5c40 (CIMA) \u53ef\u63a5\u53d7\u5ba3\u8a93\u4e66\u4f5c\u4e3a\u201c\u5176\u4ed6\u8bc1\u660e\u201d\u3002<\/li>\n<li>\u6700\u8fd1\u4e24 (2) \u5e74\u7684\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u548c\/\u6216\u6700\u7ec8\u53d7\u76ca\u6240\u6709\u4eba\u7684\u7ecf\u516c\u8bc1\u7684\u51c0\u8d44\u4ea7\u62a5\u8868\u3002<\/li>\n<li>\u6301\u724c\u4fdd\u9669\u7ecf\u7406\u548c\u8ba4\u53ef\u5ba1\u8ba1\u5e08\u51fa\u5177\u7684\u59d4\u4efb\u786e\u8ba4\u51fd\u3002<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>\u6839\u636e\u300a\u6cd5\u6848\u300b\uff0cB \u7c7b\u4fdd\u9669\u516c\u53f8\u724c\u7167\u4ec5\u9650\u81ea\u4fdd\u516c\u53f8\u7533\u8bf7\uff0c\u5e76\u7ec6\u5206\u4e3a\u4e09\u4e2a\u5b50\u7ec4\uff0c\u6bcf\u4e2a\u5b50\u7ec4\u5bf9\u5e94\u4fdd\u9669\u516c\u53f8\u627f\u4fdd\u76f8\u5173\u4e1a\u52a1\u7684\u4e0d\u540c\u767e\u5206\u6bd4\uff08\u4ee5\u51c0\u4fdd\u8d39\u4e3a\u57fa\u51c6\uff0c\u5373 B(i) \u7c7b\u4e3a 95% \u6216\u4ee5\u4e0a\uff0cB(ii) \u7c7b\u4e3a 50% \u4ee5\u4e0a\uff0cB(iii) \u7c7b\u4e3a 50% \u6216\u4ee5\u4e0b\uff09\u3002<\/p>\n<p>\u8fd9\u4e9b\u7ec6\u5206\u4f7fCIMA\u80fd\u591f\u6839\u636e\u300a2012\u5e74\u4fdd\u9669\uff08\u8d44\u672c\u4e0e\u507f\u4ed8\u80fd\u529b\uff09\uff08B\u3001C\u548cD\u7c7b\u4fdd\u9669\u4eba\uff09\u89c4\u4f8b\u300b\uff08&#8221;<strong>\u89c4\u4f8b<\/strong>&#8220;\uff09\uff0c\u4e3a\u4ee5\u4e0b\u5404\u9879\u63d0\u4f9b\u4e0d\u540c\u7684\u95e8\u69db\uff1a(a) \u6700\u4f4e\u8d44\u672c\u8981\u6c42\uff08&#8221;<strong>MCR<\/strong>&#8220;\uff09\uff0c(b) \u89c4\u5b9a\u8d44\u672c\u8981\u6c42\uff08&#8221;<strong>PCR<\/strong>&#8220;\uff09\uff0c\u4ee5\u53ca\u7531\u6b64\u4ea7\u751f\u7684 (c) \u507f\u4ed8\u80fd\u529b\u8fb9\u9645\u3002<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"color: #333399;\">a. \u6700\u4f4e\u8d44\u672c\u8981\u6c42<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">\u6839\u636e\u300a\u89c4\u4f8b\u300b\uff0c\u6700\u4f4e\u8d44\u672c\u8981\u6c42 (MCR) \u662f\u6307\u4fdd\u9669\u516c\u53f8\u4e3a\u9075\u5b88\u300a\u6cd5\u6848\u300b\u89c4\u5b9a\u800c\u5fc5\u987b\u7ef4\u6301\u7684\u6700\u4f4e\u8d44\u672c\uff0c\u6bcf\u5bb6 B \u7c7b\u6301\u724c\u4fdd\u9669\u516c\u53f8\u7684\u6700\u4f4e\u8d44\u672c\u8981\u6c42\u5982\u4e0b\uff1a<\/p>\n\n                <\/div>\n\n                                  <div class=\"mt-5 lg:mt-8 4xl:mt-10\">\n                                          <div class=\"flex flex-col items-center justify-center gap-2 lg:gap-3 4xl:gap-5 \">\n                                                  <div>\n                            <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/03\/Captive-Insurance-Pic-CN.png\" alt=\"\" class=\"size-auto object-cover object-center\">\n                          <\/div>\n                                              <\/div>\n                                                          <\/div>\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                                <div class=\"desc \">\n                  \n                  <p style=\"padding-left: 40px; text-align: justify;\"><span style=\"color: #333399;\">b.\u00a0 \u89c4\u5b9a\u8d44\u672c\u8981\u6c42<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">\u6839\u636e\u300a\u89c4\u4f8b\u300b\uff0c\u89c4\u5b9a\u8d44\u672c\u8981\u6c42\uff08PCR\uff09\u662f\u6307\u4fdd\u9669\u516c\u53f8\u4e3a\u5b89\u5168\u7a33\u5065\u8fd0\u8425\u5fc5\u987b\u7ef4\u6301\u7684\u603b\u98ce\u9669\u8d44\u672c\u3002\u5bf9\u4e8eB(i)\u7c7b\u6301\u724c\u4fdd\u9669\u516c\u53f8\uff0cPCR\u4e0e\u6700\u4f4e\u8d44\u672c\u8981\u6c42\uff08MCR\uff09\u76f8\u540c\uff1b\u4f46\u5bf9\u4e8eB(ii)\u7c7b\u548cB(iii)\u7c7b\u6301\u724c\u4fdd\u9669\u516c\u53f8\uff0cPCR\u5219\u4ee5\u51c0\u5df2\u8d5a\u4fdd\u8d39\u7684\u767e\u5206\u6bd4\u8ba1\u7b97\u5f97\u51fa\u3002\u51c0\u5df2\u8d5a\u4fdd\u8d39\u662f\u6307\u9002\u7528\u4e8e\u4fdd\u5355\u671f\u6216\u518d\u4fdd\u9669\u534f\u8bae\u671f\u5df2\u5230\u671f\u90e8\u5206\u7684\u51c0\u5df2\u6536\u4fdd\u8d39\u3002<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"color: #333399;\">c.\u00a0 \u507f\u4ed8\u80fd\u529b\u8fb9\u9645<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">\u6839\u636e\u300a\u6cd5\u6848\u300b\uff0c\u507f\u4ed8\u80fd\u529b\u8fb9\u9645\u662f\u6307\u89c4\u5b9a\u8d44\u4ea7\u4ef7\u503c\u8d85\u8fc7\u89c4\u5b9a\u8d1f\u503a\u7684\u90e8\u5206\u3002\u5173\u4e8e\u6bcf\u5bb6B\u7c7b\u6301\u724c\u4fdd\u9669\u516c\u53f8\u7684\u507f\u4ed8\u80fd\u529b\u8fb9\u9645\uff0c\u300a\u89c4\u4f8b\u300b\u89c4\u5b9a\uff0c\u6240\u6709\u4e09\u4e2aB\u7c7b\u5b50\u7ec4\u7684\u507f\u4ed8\u80fd\u529b\u8fb9\u9645\u5fc5\u987b\u4e0ePCR\u76f8\u540c\u3002<\/p>\n<p>\u5f00\u66fc\u7fa4\u5c9b\u91d1\u878d\u7ba1\u7406\u5c40\uff08CIMA\uff09\u53ef\u6839\u636e\u63d0\u4ea4\u7684\u5546\u4e1a\u8ba1\u5212\uff0c\u65bd\u52a0\u989d\u5916\u7684\u76d1\u7ba1\u8d44\u672c\u8981\u6c42\u3002\u9274\u4e8e\u7279\u6b8a\u76ee\u7684\u516c\u53f8\uff08SPC\uff09\u7ed3\u6784\u7684\u666e\u53ca\uff0c\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u7531\u4e8e\u5176\u7279\u6b8a\u7684\u5c42\u7ea7\u7ed3\u6784\uff0cSPC\u7684\u76d1\u7ba1\u5236\u5ea6\u4e0e\u4e0a\u8ff0\u5236\u5ea6\u7565\u6709\u4e0d\u540c\u3002\u4e8b\u5b9e\u4e0a\uff0c\u6839\u636e\u300a\u6cd5\u6848\u300b\uff0cSPC\u81ea\u4fdd\u516c\u53f8\u5185\u90e8\u7684\u5404\u4e2a\u5355\u5143\u65e0\u9700\u6ee1\u8db3\u6700\u4f4e\u507f\u4ed8\u80fd\u529b\u8981\u6c42\uff08MCR\uff09\u6216\u6700\u4f4e\u507f\u4ed8\u80fd\u529b\u8981\u6c42\uff08PCR\uff09\u3002\u7136\u800c\uff0c\u300a\u89c4\u4f8b\u300b\u89c4\u5b9a\uff0c\u53ea\u8981\u6bcf\u4e2a\u5355\u5143\u90fd\u901a\u8fc7\u73b0\u91d1\u6d41\u548c\u8d44\u4ea7\u8d1f\u503a\u8868\u507f\u4ed8\u80fd\u529b\u6d4b\u8bd5\uff0c\u5373\u53ef\u6ee1\u8db3\u5404\u5355\u5143\u7684\u507f\u4ed8\u80fd\u529b\u8981\u6c42\u3002<\/p>\n<p style=\"text-align: justify;\">\u4e00\u65e6\u63d0\u4ea4\u4e86\u6240\u6709\u5fc5\u9700\u6587\u4ef6\u7684\u7533\u8bf7\uff0c\u5f00\u66fc\u7fa4\u5c9b\u91d1\u878d\u7ba1\u7406\u5c40\uff08CIMA\uff09\u7684\u4fdd\u9669\u76d1\u7ba1\u90e8\u95e8\u5c06\u5ba1\u6838\u8be5\u7533\u8bf7\uff0c\u5e76\u5728\u5fc5\u8981\u65f6\u63d0\u51fa\u95ee\u9898\uff0c\u8fd9\u4e9b\u95ee\u9898\u53ef\u76f4\u63a5\u54a8\u8be2\u6307\u5b9a\u7684\u4fdd\u9669\u7ecf\u7406\u6216\u5f00\u66fc\u7fa4\u5c9b\u7684\u6cd5\u5f8b\u987e\u95ee\u3002CIMA\u786e\u8ba4\u8be5\u65b9\u6848\u5408\u7406\u540e\uff0c\u5c06\u5411\u5f00\u66fc\u7fa4\u5c9b\u516c\u53f8\u6ce8\u518c\u5904\u51fa\u5177\u4e00\u5c01\u4fe1\u51fd\uff0c\u4ee5\u4fbf\u516c\u53f8\u6ce8\u518c\u6210\u7acb\u3002\u540c\u65f6\uff0cCIMA\u7ba1\u7406\u59d4\u5458\u4f1a\uff08MC\uff09\u4e5f\u5c06\u6536\u5230\u8bb8\u53ef\u7533\u8bf7\u3002\u5982\u679c\u83b7\u5f97 MC \u7684\u6279\u51c6\uff0c\u8bb8\u53ef\u8bc1\u5c06\u5728\u786e\u8ba4 CIMA \u5df2\u6536\u5230\u516c\u53f8\u7ae0\u7a0b\u7ec6\u5219\u7684\u6700\u7ec8\u526f\u672c\u3001\u516c\u53f8\u6ce8\u518c\u5904\u9881\u53d1\u7684\u516c\u53f8\u6ce8\u518c\u8bc1\u4e66\u3001\u4fdd\u9669\u7ecf\u7406\u5df2\u6536\u5230\u7ea6\u5b9a\u8d44\u672c\u7684\u8bc1\u660e\u4ee5\u53ca CIMA \u5148\u524d\u786e\u5b9a\u7684\u4efb\u4f55\u5176\u4ed6\u6240\u9700\u6587\u4ef6\u540e\u9881\u53d1\u3002<\/p>\n<p><a href=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/03\/Captive-Insurance-in-the-Cayman-Islands-Mar-2026-CN-Final.pdf\"><span style=\"color: #333399;\"><em><span style=\"font-size: 18pt;\"><strong>\u67e5\u770b\u5168\u6587<\/strong><\/span><\/em><\/span><\/a><\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u8fdb\u4e00\u6b65\u534f\u52a9<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p style=\"text-align: justify;\"><strong>\u672c\u6587\u65e0\u610f\u66ff\u4ee3\u5177\u4f53\u7684\u6cd5\u5f8b\u5efa\u8bae\u6216\u6cd5\u5f8b\u610f\u89c1\u3002\u5982\u679c\u60a8\u5e0c\u671b\u83b7\u53d6\u5173\u4e8e\u672c\u7b80\u62a5\u4e2d\u6240\u8ba8\u8bba\u4e8b\u9879\u7684\u8fdb\u4e00\u6b65\u5efa\u8bae\uff0c\u8bf7\u968f\u65f6\u8054\u7cfb\u6211\u4eec\u3002\u6211\u4eec\u975e\u5e38\u4e50\u610f\u63d0\u4f9b\u5e2e\u52a9\u3002<\/strong><\/p>\n<p><span style=\"color: #333399;\"><em>E: gary.smith@loebsmith.com<br \/>\n<\/em><em>E: robert.farrell@loebsmith.com<br \/>\n<\/em><em>E: elizabeth.kenny@loebsmith.com<br \/>\n<\/em><em>E: vanisha.harjani@loebsmith.com<\/em><\/span><\/p>\n\n                <\/div>\n\n                              <\/div>\n                              <\/div>\n        \n                  <aside class=\" flex flex-col gap-7 lg:flex-1 xl:basis-[24.42%] xl:max-w-[24.42%]\">\n            <div class=\" bg-[#FAFAFA] p-7 px-5 4xl:px-7 \">\n              <div class=\" flex flex-col gap-7\">\n                <div class=\"flex gap-2.5\">\n                  <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/download.png\" alt=\"Download Resource\" class=\"size-max \" \/>\n                  <h2 class=\" text-[#6C6C6C] uppercase leading-normal tracking-[0.4px]\">\u4e0b\u8f7d\u8d44\u6e90<\/h2>\n                <\/div>\n                <div class=\"btn-wrapper\">\n                  <a href=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/03\/Captive-Insurance-in-the-Cayman-Islands-March-2026-1-1.pdf\" download class=\"btn btn-primary\">\u67e5\u770b\u5b8c\u6574 PDF<\/a>\n                <\/div>\n              <\/div>\n            <\/div>\n            \n                              <div class=\" bg-[#FAFAFA] p-7 px-5 4xl:px-7\">\n                  <div class=\" flex space-x-2.5\">\n                    <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/people.png\" alt=\"Author\" class=\"size-max\" \/>\n                    <h2 class=\"text-[#6C6C6C] heading5 uppercase tracking-[0.4px]\">\u4f5c\u8005<\/h2>\n                  <\/div>\n\n                  <div class=\" mt-7 flex flex-col space-y-4\">\n                                            <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/gary-smith\/\">\n                          <div class=\" flex space-x-3 items-center\">\n                            <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/07-Gary-Smith.jpg\" alt=\"Gary Smith\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                            <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Gary Smith<\/span>\n                          <\/div>\n                        <\/a>\n                                              <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/robert-farrell\/\">\n                          <div class=\" flex space-x-3 items-center\">\n                            <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/12-Robert-Farrell.jpg\" alt=\"Robert Farrell\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                            <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Robert Farrell<\/span>\n                          <\/div>\n                        <\/a>\n                                              <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/elizabeth-kenny\/\">\n                          <div class=\" flex space-x-3 items-center\">\n                            <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/Liz2.jpg\" alt=\"|||Elizabeth Kenny\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                            <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Elizabeth Kenny<\/span>\n                          <\/div>\n                        <\/a>\n                                              <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/vanisha-harjani\/\">\n                          <div class=\" flex space-x-3 items-center\">\n                            <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/Vs-Photo_2.jpg\" alt=\"||||||\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                            <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Vanisha Hanjani \u54c8\u5609\u59ae<\/span>\n                          <\/div>\n                        <\/a>\n                                        <\/div>\n                <\/div>\n              \n          <\/aside>\n              <\/div>\n  <\/div> \n<\/section>\n\n\n\n\n\n\n","protected":false},"excerpt":{"rendered":"<p>\u81ea\u4fdd\u4fdd\u9669\u516c\u53f8\u662f\u6307\u4e00\u5bb6\u4e3a\u5176\u6bcd\u516c\u53f8\u6216\u5173\u8054\u5b9e\u4f53\u63d0\u4f9b\u98ce\u9669\u7f13\u89e3\u670d\u52a1\u7684\u5168\u8d44\u5b50\u516c\u53f8\u3002\u7b80\u800c\u8a00\u4e4b\uff0c\u81ea\u4fdd\u5168\u8d44\u5b50\u516c\u53f8\u8bbe\u7acb\u7684\u76ee\u7684\u662f\u4e3a\u4e86\u9632\u8303\u6bcd\u516c\u53f8\u9762\u4e34\u7684\u4e00\u9879\u6216\u591a\u9879\u98ce\u9669\u3002\u5b83\u672c\u8d28\u4e0a\u662f\u4e00\u79cd\u81ea\u4fdd\u5f62\u5f0f\uff0c\u5728\u96c6\u56e2\u516c\u53f8\u67b6\u6784\u4e2d\u8bbe\u7acb\u81ea\u4fdd\u516c\u53f8\u7684\u539f\u56e0\u6709\u5f88\u591a\u3002\u81ea\u4fdd\u516c\u53f8\u7684\u8bbe\u7acb\u901a\u5e38\u662f\u516c\u53f8\u98ce\u9669\u7ba1\u7406\u6218\u7565\u7684\u4e00\u90e8\u5206\uff0c\u5176\u8bbe\u7acb\u7684\u6839\u672c\u539f\u56e0\u5728\u4e8e\uff0c\u90a3\u4e9b\u9700\u8981\u81ea\u4fdd\u7684\u98ce\u9669\u8981\u4e48\u65e0\u6cd5\u6295\u4fdd\uff0c\u8981\u4e48\u5728\u5f53\u524d\u5e02\u573a\u4e0a\u7684\u4fdd\u8d39\u8fc7\u9ad8\u3002<\/p>\n","protected":false},"featured_media":5986,"template":"","meta":{"_acf_changed":false},"calendar-year":[388],"location":[296],"people-expertise":[305,317],"class_list":["post-7836","briefing-note","type-briefing-note","status-publish","has-post-thumbnail","hentry","calendar-year-388","location-cayman-islands","people-expertise-insurance-and-reinsurance","people-expertise-governance-regulatory-and-compliance"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/briefing-note\/7836","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/briefing-note"}],"about":[{"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/types\/briefing-note"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/media\/5986"}],"wp:attachment":[{"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/media?parent=7836"}],"wp:term":[{"taxonomy":"calendar-year","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/calendar-year?post=7836"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/location?post=7836"},{"taxonomy":"people-expertise","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/people-expertise?post=7836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}