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Accountancy
Industry: Financial services
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Accountancy
insurance asset
Financial services; Accountancy
An insurer’s net contractual rights under an insurance contract.
insurance contract
Financial services; Accountancy
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 ...
insurance liability
Financial services; Accountancy
An insurer’s net contractual obligations under an insurance contract.
insurance risk
Financial services; Accountancy
Risk, other than financial risk, transferred from the holder of a contract to the issuer.
insured event
Financial services; Accountancy
An uncertain future event that is covered by an insurance contract and creates insurance risk.
insurer
Financial services; Accountancy
The party that has an obligation under an insurance contract to compensate a policyholder if an insured event occurs.
intangible asset
Financial services; Accountancy
An identifiable non-monetary asset without physical substance.