Примери за използване на Reinsurance contracts на Английски и техните преводи на Български
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(b) reinsurance contracts that it holds.
However, a cedant shall apply this IFRS to reinsurance contracts that it holds.
(ii)income or expense from reinsurance contracts against the expense or income from the related insurance contracts. .
Preparation of specific insurance products,drafting of co-insurance and reinsurance contracts;
Notes certain concerns relating to reinsurance contracts, which constitute a specific form of insurance;
Portfolio entries payable on the conclusion oramendment of outward reinsurance contracts shall be added;
The reinsurance contracts abroad are placed through the mediation of leading English reinsurance brokers, with leading reinsurers.
Valuation of financial guarantees andcontractual options included in insurance and reinsurance contracts.
Intermediation for the signing andexecution of insurance and reinsurance contracts after authorization; currency exchange; tourist activity;
Accordingly, all references in IFRS 4 to insurance contracts will also apply to reinsurance contracts.
(a) the technical provisions after deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles, calculated in accordance with Article 76 at the first date of the application of this Directive;
The undertaking is not part of a group, or if it is,all undertakings that are part of the group cease to conduct new insurance or reinsurance contracts;
Reinsurance contracts concluded with undertakings having their head office in a third country, the supervisory regime of which has been deemed to be temporarily equivalent in accordance with paragraph 4, shall be accorded the same treatment as that set out in paragraph 3.
The best estimate shall be calculated gross, without deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles.
Where the undertaking cedes reinsurance this item shall comprise amounts deposited by orwithheld from other insurance undertakings under reinsurance contracts.
Without prejudice to Article 12, insurance or reinsurance undertakings which,by 1 January 2016, cease to conduct new insurance or reinsurance contracts and exclusively administer their existing portfolio in order to terminate their activity shall not be subject to Titles I, II and III of this Directive until the dates set out in paragraph 2 where either.
In the balance sheet of an undertaking ceding reinsurance this item shall comprise amounts deposited by orwithheld from other insurance undertakings under reinsurance contracts.
Where in accordance with paragraph 2 the solvency regime of a third country has been deemed to be equivalent to that laid down in this Directive,reinsurance contracts concluded with undertakings having their head office in that third country shall be treated in the same manner as reinsurance contracts concluded with undertakings authorised in accordance with this Directive.
The risk of loss, or of adverse change in the value of insurance liabilities, resulting from changes in the level, trend, orvolatility of the expenses incurred in servicing insurance or reinsurance contracts;
Where in accordance with paragraph 2 the solvency regime of a third country has been deemed to be equivalent to that laid down in this Directive,reinsurance contracts concluded with undertakings having their head office in that third country shall be treated in the same manner as reinsurance contracts concluded with undertakings authorised in accordance with this Directive.
When they calculate their technical provisions, insurance or reinsurance undertakings reflect the value of financial guarantees andany contractual options included in insurance and reinsurance contracts.
(1) Without prejudice to Regulation 10(2), an insurance undertaking or reinsurance undertaking to which this paragraph applies andwhich before 1 January 2016 ceases to conduct new insurance or reinsurance contracts and exclusively administers its existing portfolio in order to terminate its activity shall not be subject to Regulations 12 and 14 to 268 until the date arrived at under paragraph(2) or(3) where either-.
Member States shall ensure that the competent authorities have the power to require a financial recovery plan for those reinsurance undertakings where competent authorities consider that their obligations arising out of reinsurance contracts are threatened.
By way of derogation from paragraph 1, this Directive shall apply to all undertakings seeking authorisation to pursue insurance and reinsurance activities of which the annual gross written premium income ortechnical provisions gross of the amounts recoverable from reinsurance contracts and special purpose vehicles are expected to exceed any of the amounts set out in paragraph 1 within the following five years.
Notwithstanding Articles 138 and 139, where the solvency position of the undertaking continues to deteriorate, the supervisory authorities shall have the power to take all measures necessary to safeguard the interests of policy holders in the case of insurance contracts, orthe obligations arising out of reinsurance contracts.
It is necessary that the expected present value of insurance liabilities is calculated on the basis of current and credible information and realistic assumptions, taking account of financial guarantees andoptions in insurance or reinsurance contracts, to deliver an economic valuation of insurance or reinsurance obligations.
In the case of winding-up, the total amount of the item is available to absorb losses and the repayment of the item is refused to its holder until all other obligations, including insurance and reinsurance obligations towards policy holders andbeneficiaries of insurance and reinsurance contracts, have been met(subordination).
(b)contracts that have the legal form of insurance, but pass all significant insurance risk back to the policyholder through non-cancellable and enforceable mechanisms that adjust future payments by the policyholder as a direct result of insured losses,for example some financial reinsurance contracts or some group contracts(such contracts are normally non-insurance financial instruments or service contracts, see paragraphs B20 and B21).
If the competent authorities have required a financial recovery plan for the reinsurance undertaking in accordance with paragraph 1 of this Article, they shall refrain from issuing a certificate in accordance with Article 18,as long as they consider that its obligations arising out of reinsurance contracts are threatened within the meaning of the said paragraph 1.
Reinsurance contract is an insurance contract issued by one insurer to compensate another insurer for losses on one or more contracts issued by the cedant.