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Thuật ngữ IFRS: Liability for incurred claims
Dự phòng cho các bồi thường đã xảy ra
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 563
Cập nhật: 06/02/2025
Liability for incurred claims là gì?
Liability for incurred claims (Dự phòng cho các bồi thường đã xảy ra) được định nghĩa là Nghĩa vụ của đơn vị trong việc:
- (a) điều tra và thanh toán các yêu cầu bồi thường hợp lệ đối với các sự kiện bảo hiểm đã xảy ra, bao gồm cả các sự kiện đã xảy ra nhưng chưa được thông báo, và các chi phí bảo hiểm phát sinh khác; và
- (b) thanh toán các khoản không bao gồm trong mục (a) và có liên quan đến:
- (i) các dịch vụ đã cung cấp theo hợp đồng bảo hiểm; hoặc
- (ii) Bất kỳ cấu phần đầu tư hoặc khoản tiền nào khác không liên quan đến dịch vụ bảo hiểm và không thuộc dự phòng nghiệp vụ cho thời gian bảo hiểm còn lại.
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