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Thuật ngữ IFRS: Risk adjustment for non-financial risk
Dự phòng điều chỉnh rủi ro bảo hiểm
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 376
Cập nhật: 29/11/2024
Risk adjustment for non-financial risk là gì?
Risk adjustment for non-financial risk (Dự phòng điều chỉnh rủi ro bảo hiểm) được định nghĩa là Khoản dự phòng mà một công ty bảo hiểm phải trích lập do sự không chắc chắn về độ lớn và thời điểm của dòng tiền phát sinh từ rủi ro phi tài chính khi công ty bảo hiểm thực hiện nghĩa vụ của hợp đồng bảo hiểm.
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