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Thuật ngữ IFRS: Liability for remaining coverage
Dự phòng cho thời gian bảo hiểm còn lại
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 419
Cập nhật: 06/02/2025
Liability for remaining coverage là gì?
Liability for remaining coverage (Dự phòng cho thời gian bảo hiểm còn lại) được định nghĩa là Nghĩa vụ của đơn vị đối với:
- (a) xét duyệt và thanh toán các yêu cầu bồi thường hợp lệ theo các hợp đồng bảo hiểm hiện tại cho các sự kiện được bảo hiểm chưa xảy ra (nghĩa vụ liên quan đến phần chưa hết hạn của phạm vi bảo hiểm); và
- (b) thanh toán các khoản theo các hợp đồng bảo hiểm hiện tại không bao gồm trong (a) và liên quan đến:
- (i) dịch vụ hợp đồng bảo hiểm chưa được cung cấp (nghĩa vụ liên quan đến việc cung cấp dịch vụ hợp đồng bảo hiểm trong tương lai); hoặc
- (ii) bất kỳ cấu phần đầu tư hoặc các khoản khác không liên quan đến việc cung cấp dịch vụ hợp đồng bảo hiểm và chưa được chuyển sang dự phòng cho các bồi thường đã phát sinh.
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