pòlissa d’assegurança apta

Terminologia comptable de les NIIF

• ca
  pòlissa d’assegurança apta
• es
  póliza de seguro apta
• fr
  contrat d’assurance éligible
• en
  qualifying insurance policy
• norma IAS19
• A qualifying insurance policy is an insurance policy issued by an insurer that is not a related party (as defined in IAS 24 Related Party Disclosures) of the reporting entity, if the proceeds of the policy:
  • (a) can be used only to pay or fund employee benefits under a defined benefit plan; and
  • (b) are not available to the reporting entity’s own creditors (even in bankruptcy) and cannot be paid to the reporting entity, unless either: (i) the proceeds represent surplus assets that are not needed for the policy to meet all the related employee benefit obligations; or (ii) the proceeds are returned to the reporting entity to reimburse it for employee benefits already paid.
• nota:
  Una pòlissa d’assegurança apta no es necessariament un contracte d’assegurances tal com esta definit a la NIIF 4 Contractes d’assegurances.