TERMIUM Plus®

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UNAMORTIZED GAINS LOSSES [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 1993-05-01

English

Subject field(s)
  • Life Insurance
CONT

When there is a net disinvestment in a portfolio held by a life insurance enterprise, a proportionate amount of the unamortized gains and losses should be written off and recognized in income immediately.

French

Domaine(s)
  • Assurance sur la vie
CONT

Lorsqu'il se produit un désinvestissement net dans un portefeuille détenu par une entreprise d'assurance-vie, on doit immédiatement passer dans les résultats un montant proportionnel des gains et des pertes non amortis.

Spanish

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