法定剰余金とは？
法定剰余金 The excess of an insurance company's admitted assets over its liabilities, as calculated under statutory accounting principles for regulatory purposes.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “法定剰余金” Used in Practice?
保険会社は規制上の支払い能力要件と契約者保護のために十分な法定剰余金を維持しなければなりません。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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法定剰余金とは？
The excess of an insurance company's admitted assets over its liabilities, as calculated under statutory accounting principles for regulatory purposes.
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