Embedded value is the major method used by life insurers to appraise their values in recent years. Generally speaking,the appraisal value of a life insurer is its embedded value plus value of new business.

• 内含价值法(embedded value)是近年寿险公司价值评估时运用的主要方法,一般认为,寿险公司的评估价值等于内含价值加上新业务价值。