保険料不足とは？
保険料不足 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 “保険料不足” Used in Practice?
会計基準は、予想される損害と費用が未経過保険料準備金を超える場合、保険会社に保険料不足準備金の計上を義務付けています。
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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保険料不足とは？
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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