Apa itu Kekurangan Premi?
Kekurangan Premi 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 “Kekurangan Premi” Used in Practice?
Standar akuntansi mewajibkan perusahaan asuransi untuk mengakui cadangan kekurangan premi jika klaim dan biaya yang diharapkan melebihi cadangan premi yang belum diperoleh.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Apa itu Kekurangan Premi?
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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