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Insurance

O que e Deficiência de Prêmios?

Deficiência de Prêmios 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 “Deficiência de Prêmios” Used in Practice?

As normas contábeis exigem que seguradoras reconheçam a reserva de deficiência de prêmios se as reivindicações e despesas previstas excederem as reservas de prêmios não ganhos.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

O que e Deficiência de Prêmios?

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.

Where can I learn this term for free?

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