Minimum guarantee fund (MGF)

Minimum reserves required by an insurance company. An insurer’s required minimum margin of solvency must not fall below the MGF. MGF for general business is €2 million (or €3 million for motor, aviation, general liability, credit and suretyship). This is reduced by 25 per cent for mutual associations. The MGF for life insurance undertakings is €3 million but is reduced by 25 per cent for mutual associations. The new levels of MGF under Directive 2002/12/EC do not apply to mutuals with less than €5 million of annual contribution income. The FSA calls for a short-term plan if the MGF rule (rule 2.9) is breached. The new MGF levels are index linked in line with inflation. See MARGIN OF SOLVENCY.

Minimum payments

Minimum amount an employer is allowed to contribute to a contracted out money purchase pension scheme. The amount contributed secures protected rights for the members. It consists of a flat rate rebate of national insurance contributions and corresponds to the reduction in NI contributions that applies in respect of employees who are contracted out.

Minimum Premium

REINSURANCE: An amount of premium which will be charged (usually for an excess of loss reinsurance contract), notwithstanding that the actual premium developed by applying the rate to the subject premium could produce a lower figure. See Deposit Premium.
***
An insurer’s lowest charge for an insurance policy. See Also: “Premium, minimum premium.”
***
The minimum amount that is payable to an insurer or reinsurer as a premium in respect of a insurance or, more commonly, reinsurance contract which provides for a deposit premium. The minimum premium may be the same as the deposit premium or a different figure.

Minimum reserve

Nominal reserved against a claim that has been reported to an insurer but without sufficient information to enable the insurer to make a reasonable assessment of the potential liability. See IBNER. amount