Search Results - subject:"equalization reserves"

Equalization reserves for reinsurance and non-life undertakings in Switzerland

Breuer, Anja; Staudt, Yves - In: Risks 10 (2022) 3, pp. 1-41

Equalization reserves is an insurance liability with features of own capital. By law, Swiss reinsurance and non …-life undertakings must hold equalization reserves within their statutory accounts. Regarding Swiss solvency modeling, the equalization … rule to the equalization reserves; however, this information is not disclosed. The goal of the study is to find a …

Persistent link: https://www.econbiz.de/10013200945

Equalization reserves for reinsurance and non-life undertakings in Switzerland

Breuer, Anja; Staudt, Yves - In: Risks : open access journal 10 (2022) 3, pp. 1-41

Persistent link: https://www.econbiz.de/10013093189

Islamic deposits and investment accounts in income smoothing in post-reclassification of the Islamic Financial Service Act 2013

Mohd Yaziz bin Mohd Isa; Abdul Rashid, Zabid Haji - In: Expert journal of finance 2 (2014), pp. 18-25

Persistent link: https://www.econbiz.de/10011572390

Islamic Deposits and Investment Accounts in Income Smoothing in Post-Reclassification of the Islamic Financial Service Act 2013

ISA, Mohd Yaziz MOHD; RASHID, Zabid Haji ABDUL - In: Expert Journal of Finance 2 (2014) 1, pp. 18-25

This study attempts to determine the impact of the reclassification on income smoothing practices by Islamic banks in Malaysia through loss provisions. It is well acknowledged that Islamic banks set up an allowance for loss provisions in order to absorb any future losses. However, alternative...

Persistent link: https://www.econbiz.de/10011183020