The article considers a new procedure for the formation of a stabilization reserve. For the three sets of accounting groups, the analysis of the calculation is carried out and the stages of the stabilization reserve formation are outlined. In contrast to the one presented in the Regulation on the formation of insurance reserves, a simpler version of the calculation of the stabilization reserve for the entire insurance portfolio was presented. Formulas for calculating the stabilization reserve for different sets of accounting groups are presented in the summary table.