ما هو نقص الأقساط؟
نقص الأقساط A situation where the unearned premium reserve is insufficient to cover the expected future claims and expenses on unexpired insurance policies, requiring a premium deficiency reserve under accounting rules.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “نقص الأقساط” Used in Practice?
تتطلب المعايير المحاسبية من شركات التأمين الاعتراف باحتياطي نقص الأقساط إذا تجاوزت المطالبات والنفقات المتوقعة احتياطيات الأقساط غير المكتسبة.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو نقص الأقساط؟
A situation where the unearned premium reserve is insufficient to cover the expected future claims and expenses on unexpired insurance policies, requiring a premium deficiency reserve under accounting rules.
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