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Insurance

Что такое Дефицит премий?

Дефицит премий 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 “Дефицит премий” Used in Practice?

Бухгалтерские стандарты требуют, чтобы страховщики признавали резерв по дефициту премий, если ожидаемые убытки и расходы превышают резервы не заработанных премий.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Что такое Дефицит премий?

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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