最低保証とは?
最低保証 A contractually stipulated minimum benefit, return, or payout that an insurer guarantees to a policyholder, regardless of investment or performance outcomes.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “最低保証” Used in Practice?
変額年金契約には、契約者を不利な市場状況から守るため、通常最低保証収入給付が含まれます。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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最低保証とは?
A contractually stipulated minimum benefit, return, or payout that an insurer guarantees to a policyholder, regardless of investment or performance outcomes.
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