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.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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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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