Che cos'e Insufficienza Premi?
Insufficienza 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 “Insufficienza Premi” Used in Practice?
Gli standard contabili richiedono che le compagnie assicurative rilevino una riserva per insufficienza premi se i sinistri e le spese previste superano le riserve premi non maturate.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Che cos'e Insufficienza 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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