- accounting period for premium
- exercice comptable de prime (2e)
English-French insurance dictionary. 2013.
English-French insurance dictionary. 2013.
Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by … Wikipedia
premium — A reward for an act done. Brown v. Board of Police Com rs of City of Los Angeles, 58 Cal.App.2d 473, 136 P.2d 617, 619. See also bonus A bounty or bonus; a consideration given to invite a loan or a bargain, as the consideration paid to the… … Black's law dictionary
Accounting Cushion — The overstatement of a company’s expense provision, in order to create a cushion for future results. A company can use this to artificially understate income in the current period by overstating liability or allowance accounts. This will… … Investment dictionary
Categorisation of long-term insurance business for corporation tax purposes in the United Kingdom — For corporation tax purposes in the United Kingdom, long term insurance business is divided into different categories. The reason for this is that each category of business is given a different tax treatment. The categorisation is currently set… … Wikipedia
Earned premium — is the portion of an insurance written premium which is considered earned by the insurer, based on the part of the policy period that the insurance has been in effect, and during which the insurer has been exposed to loss. For instance, if a 365… … Wikipedia
Written Premium — An accounting term in the insurance business used to describe the total premiums on policies issued by an insurance company during a specific period of time regardless of what portions have been earned. Written premiums are the amount of premium… … Investment dictionary
unearned premium reserve — noun : a reserve established at the end of any accounting period in insurance to represent premiums paid in advance for which protection is to be given in the future … Useful english dictionary
Earned Premium — The amount of total premiums collected by an insurance company over a period that have been earned based on the ratio of the time passed on the policies to their effective life. This pro rated amount of paid in advance premiums have been earned… … Investment dictionary
Goodwill (accounting) — Goodwill is an accounting term used to reflect the portion of the book value of a business entity not directly attributable to its assets and liabilities; it normally arises only in case of an acquisition. It reflects the ability of the entity to … Wikipedia
John F. Kennedy Center for the Performing Arts — Kennedy Center redirects here. For the spaceport, see Kennedy Space Center Kennedy Center … Wikipedia
Advance Premium Fund — Insurance companies who receive advance premiums must account for the unearned portion of these premiums as a separate liablity item on their balance sheets. This item is commonly referred to as the advance premium fund or account. As the premium … Investment dictionary