経費引当金とは？
経費引当金 The provision included in insurance premiums or reserves to cover the insurer’s operating expenses such as administration, commissions, and acquisition costs.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “経費引当金” Used in Practice?
経費引当金の正確な算定は、保険料が契約サービスや管理費用を十分に賄えることを保証します。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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経費引当金とは？
The provision included in insurance premiums or reserves to cover the insurer’s operating expenses such as administration, commissions, and acquisition costs.
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