Thiếu hụt phí bảo hiểm la gi?
Thiếu hụt phí bảo hiểm 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 “Thiếu hụt phí bảo hiểm” Used in Practice?
Chuẩn mực kế toán yêu cầu công ty bảo hiểm phải lập dự phòng thiếu hụt phí bảo hiểm nếu các khoản bồi thường và chi phí dự kiến vượt quá dự phòng phí chưa được ghi nhận.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Thiếu hụt phí bảo hiểm la gi?
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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