Glossary entry (derived from question below)
English term or phrase:
Pipeline premiums
Spanish translation:
primas pendientes de contabilización
Added to glossary by
manpac
Jul 6, 2015 17:21
9 yrs ago
7 viewers *
English term
Pipeline premiums
English to Spanish
Bus/Financial
Insurance
contabilidad
Complex acccounting of premiums requires special audit consideration because of the potential magnitude of misstatement.
Significant risks and some factores to consider include: Inappropriate estimation of insurance premiums, including inaccurate revenue recognized in respect of pipeline premiums, installment premiums and other cut off issues.
Significant risks and some factores to consider include: Inappropriate estimation of insurance premiums, including inaccurate revenue recognized in respect of pipeline premiums, installment premiums and other cut off issues.
Proposed translations
(Spanish)
3 | primas en proceso de confirmación | patinba |
4 | primas por objetivos | Eduardo Ramos |
4 | primas pendientes | Juan Arturo Blackmore Zerón |
Proposed translations
54 mins
Selected
primas en proceso de confirmación
una sugerencia.
"Premiums in respect of risks underwritten and incepted prior to the balance sheet date for which closing information has not been confirmed and/or which are not processed through the accounting system until a subsequent accounting period."
--------------------------------------------------
Note added at 5 hrs (2015-07-06 23:12:37 GMT)
--------------------------------------------------
Si has verificado que son "premiums that have not been received" mi sugerencia sigue siendo válida, o tal vez "primas pendientes de cobro"?
--------------------------------------------------
Note added at 18 hrs (2015-07-07 11:44:43 GMT)
--------------------------------------------------
Tenés razón que mi segunda opción se podría confundir con premiums receivable, (que ya están contabilizadas) Literalmente son primas "en el conducto" que aún no han sido contabilizadas, por lo cual para la auditoría representan ingresos no reconocidos.
"Premiums in respect of risks underwritten and incepted prior to the balance sheet date for which closing information has not been confirmed and/or which are not processed through the accounting system until a subsequent accounting period."
--------------------------------------------------
Note added at 5 hrs (2015-07-06 23:12:37 GMT)
--------------------------------------------------
Si has verificado que son "premiums that have not been received" mi sugerencia sigue siendo válida, o tal vez "primas pendientes de cobro"?
--------------------------------------------------
Note added at 18 hrs (2015-07-07 11:44:43 GMT)
--------------------------------------------------
Tenés razón que mi segunda opción se podría confundir con premiums receivable, (que ya están contabilizadas) Literalmente son primas "en el conducto" que aún no han sido contabilizadas, por lo cual para la auditoría representan ingresos no reconocidos.
Note from asker:
¡Hola patinba! El documento está plagado de "premiums receivable" por lo que no propiamente se refiere a pendientes de cobro. En cuanto a la opción "en proceso de confirmación" me parece adecuada salvo por la cuestión "contable". Alguien me ha indicado precisamente eso, que lo que se debe destacar es que están "pendientes de contabilización". Desconozco si exista un término como tal o si habremos de crear entonces algo que englobe la definición, ¿quizás "en proceso de confirmación contable"? |
4 KudoZ points awarded for this answer.
Comment: "Agradezco a Iugoben y a Juan Blackmore por sus contribuciones. La discusión original con patinba fue la que derivó en esta opción (aunque Juan atinadamente lo comentó después). Saludos cordiales y espero que sea de utilidad en un futuro."
19 mins
primas por objetivos
*sugestión*
8 hrs
primas pendientes
Primas en proceso, que están pendientes, primas para su efecto o contabilización posterior.
Discussion
"Pipeline premium may not be completely and accurately recorded at the year-end where appropriate (Premium accounting)"
http://forum.wordreference.com/threads/pipeline-premium.2470...
"The premium liabilities which APRA requires to be evaluated is the unexpired business for which the insurer is on risk. This excludes business that is earned (period of risk is already past), but includes business that is unearned, both closed (premium has been received) or unclosed (premium has not been received, this can be referred to as “pipeline premium”). Unclosed premium is part of the difference between ultimate premium and written premiums, but is separate from the premium adjustments discussed in Section 3.5.
A matching asset allowing for unclosed premium (premium yet to be received) should be estimated and explicitly shown. Capital requirements will be increased as higher levels of unclosed premium are estimated."
http://actuaries.asn.au/Library/GI03papercollins.pdf
"Premiums business performance reviews are performed on a periodic basis. Such reviews include a sense check of pipeline premium levels versus expectations based on trend analysis.
From this, primas proyectadas no parece cuadrar. Espero que esto te ayude a saber si puedes usarlo o no. Saludos