320 definitions found
AASB 4
Definition
A[8]
Payments or other benefits to which a particular policyholder or investor has an unconditional right that is not subject to the contractual discretion of the …
AASB 4
Definition
A[9]
An obligation to pay guaranteed benefits , included in a contract that contains a discretionary participation feature . …
AASB 4
Definition
A[10]
An insurer’s net contractual rights under an insurance contract . …
AASB 4
Definition
A[11]
A contract under which one party (the insurer ) accepts significant insurance risk from another party (the policyholder ) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event ) adversely affects the …
AASB 4
Definition
A[12]
An insurer’s net contractual obligations under an insurance contract . …
AASB 4
Definition
A[13]
Risk, other than financial risk , transferred from the holder of a contract to the issuer. …
AASB 4
Definition
A[14]
An uncertain future event that is covered by an insurance contract and creates insurance risk . …
AASB 4
Definition
A[15]
The party that has an obligation under an insurance contract to compensate a policyholder if an insured event occurs. …
AASB 4
Definition
A[16]
An assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash …
AASB 4
Definition
A[17]
A party that has a right to compensation under an insurance contract if an insured event occurs. …