Qu'est-ce que Insuffisance de Primes ?
Insuffisance de Primes 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 “Insuffisance de Primes” Used in Practice?
Les normes comptables exigent que les assureurs comptabilisent une réserve pour insuffisance de primes si les sinistres et frais attendus dépassent les primes non acquises.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Qu'est-ce que Insuffisance de Primes ?
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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