Was ist Prämienmangel?
Prämienmangel 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 “Prämienmangel” Used in Practice?
Buchhaltungsstandards verlangen von Versicherern, eine Prämienmangelrückstellung zu bilden, wenn erwartete Schäden und Kosten die nicht verdienten Prämienreserven übersteigen.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Was ist Prämienmangel?
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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