eraldis, mille kindlustusandja moodustab kindlustustegevuse sesoonsusest ja muudest riskidest tulenevate tulevaste tulu kõikumiste vastu
equalization reserve - the reserve of an insurance company to equalize the cost of claims which occur at irregular intervals, in order to prevent negative fluctuations in the revenue account
Tasanduseraldis moodustatakse krediidikindlustuses kahjusuhte (s.t. esinenud nõuete ja teenitud preemiate suhe) kõikumise ühtlustamiseks aastate lõikes. Tasanduseraldise moodustamine toimub vastavalt kindlustusandja kindlustustehniliste eraldiste moodustamise korrale.
Technical provisions 1. Provision for unearned premiums: 2. Life assurance provision: 3. Claims outstanding: 4. Provision for bonuses and rebates 5. Equalization provision 6. Other technical provisions ...
... insurance undertakings whose credit insurance business amounts to more than a small proportion of their total business require an equalization reserve which does not form part of the solvency margin; whereas that reserve should be calculated according to the methods laid down in this Directive, which are recognized as equivalent.
