... tax deduction1. The Government announced in the 2018-19 Budget tax incentive of up to $60,000 per year2 for deferred annuity policies. To allow flexibility for couples to benefit from the entitlement, they could enjoy a combined limit of $120,000 per year. “The tax incentive...

...% of the insurance premium per policy year and increase gradually to 0.1%. The amount of the levy imposed on each policy will be subject to a cap. Except for certain policies2 exempt from the levy by law, policy holders of all new or in-force life insurance policies and general insurance...

... and country risk management with a per risk, per obligor and per country risk accumulation monitor and control • Early intervention at the project inception phase is crucial Risk transfer • For non-insurable risk: take a holistic view embracing prevention, mitigation, management and risk transfer...

... and country risk management with a per risk, per obligor and per country risk accumulation monitor and control • Early intervention at the project inception phase is crucial Risk transfer • For non-insurable risk: take a holistic view embracing prevention, mitigation, management and risk transfer...

... and country risk management with a per risk, per obligor and per country risk accumulation monitor and control • Early intervention at the project inception phase is crucial Risk transfer • For non-insurable risk: take a holistic view embracing prevention, mitigation, management and risk transfer...

... be calculated at a flat rate of 0.0026% of the group insurance liabilities of the DIHC, with a fee payable subject to a floor of HK$10 million and a ceiling of HK$60 million. Pro-rata calculation of the amount of the designation fee where the date of designation of the DIHC is not 1 April is also...

... and commenced on 19 March 2021. The amended Inland Revenue Ordinance (Cap. 112) reduces the profits tax rate by 50 per cent (i.e. 8.25 per cent) for all general reinsurance business of direct insurers, specialty insurance business2 of direct insurers and specialty insurance brokerage...

... Following is a fictional case to demonstrate the variability of the projected surrender value under different scenarios. The best-estimate scenario (standard illustration) Having regard to AGN9, the insurer’s best estimate of the investment return is 4.5% per annum....

... the liabilities are denominated; or (ii) 6% per annum increased by one quarter of the excess, if any, of the yield referred to in subparagraph (i) over 6% per annum; or (iii) 7.5% per annum;” /…… 香港黃竹坑香葉道41號19樓 19/F, 41 Heung Yip Road, Wong Chuk Hang, Hong Kong 電話 Tel: (852) 3899 9983 電郵 E-mail...