If you see the other income section in the financial statement, the other income is coming through “contribution from shareholders funds towards excess Expenses of Management (EoM)”
Insurers have set EoM levels as a percentage of the premiums they collect. This means that if premium collections are low, the allowable EoM levels will also be limited.
This excess expense should be charged to Shareholders account and thus you see this entry.
Investment income is not part of other income but still it also doesn’t shows the true profit. An insurer may decide to go slow on volume because of low insurance rate; the earned premium may not be sufficient to cover the claims for that year and insurer might have to sell some investment to cover the claims.
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