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Thuật ngữ IFRS: Group of insurance contracts
Nhóm hợp đồng bảo hiểm
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 393
Cập nhật: 29/11/2024
Group of insurance contracts là gì?
Group of insurance contracts (Nhóm hợp đồng bảo hiểm) được định nghĩa là Một tập hợp các hợp đồng bảo hiểm được tạo thành từ việc chia nhỏ một danh mục hợp đồng bảo hiểm nào đó, với điều kiện tối thiểu là, gồm các hợp đồng phát hành cách nhau không quá một năm và tại thời điểm ghi nhận ban đầu là:
(a) Hợp đồng bị lỗ;
(b) Ít có khả năng trở thành hợp đồng bị lỗ sau thời điểm ghi nhận ban đầu; hoặc
(c) Không rơi vào một trọng hai trường hợp (a) hoặc (b) nêu trên.
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