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Insurance

保费不足

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.

Quick answer: 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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Quick answer

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.

Why it matters

保费不足 matters because it supports clear communication in Insurance contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Editorial context

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Questions and answers

Questions and answers

What is 保费不足?

In this glossary, 保费不足 refers to: 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.

How is 保费不足 used in finance?

In finance communication, this term appears in contexts such as: "会计准则要求保险公司在预期赔款和费用超过未赚保费准备金时计提保费不足准备金。"

Why does 保费不足 matter in finance?

保费不足 matters because it supports clear communication in Insurance contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Who uses 保费不足?

保费不足 is mainly used by Financial Analysts, Bankers, and Traders.

What category does 保费不足 belong to?

In this glossary, 保费不足 is grouped under Insurance. Related pages in this category explain adjacent procedures, commands and operational concepts.

Where does this definition come from?

This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.

Definition

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.

Operational example

Accounting standards require insurers to recognize a premium deficiency reserve if expected claims and expenses exceed unearned premium reserves.

Localized term

保费不足

Localized example

会计准则要求保险公司在预期赔款和费用超过未赚保费准备金时计提保费不足准备金。

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Insurance

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

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