|
Subject: discretionary participation features (DPF) fin. Пожалуйста, помогите перевести, не изобретая велосипед :)
Contracts with discretionary participation features (DPF)Вот такое определение нашлось только:
Discretionary Participation Feature. This relates to the right of holders of certain insurance contracts and/or financial instruments to receive a supplemental return (in addition to guaranteed benefits). Its amount and/or time is contractually at the discretion of the issuers. Мой контекст - пункт в годовом отчете банка(приведен полностью):
traditional life insurance contracts within the ХХХ include a discretionary participation feature. this feature entitles the policyholder to receive, as a supplement to guaranteed benefits, additional benefits or bonuses. these contracts are reported applying the same principles as those established for the reporting of insurance contracts. the amounts referring to the guaranteed element and to the discretionary participation feature are reported as liabilities to policyholders. Заранее спасибо
| 