Bonus declaration

Declaration by a life insurer as to the rate at which bonuses will be allotted to ‘with profits’ policies. The periodic declarations are usually annual and the amount declared depends on the insurer’s decision as to the amount they wish to take from profit as divisible surplus. See NO CLAIM BONUS.

Bonus loading

The amount added to a life insurance premium to distinguish ‘with profits’ policies from those without profits. The higher payment entitles the policyholder to participate in any divisible surplus available for bonus distribution at any bonus valuation.

Bonus reserve valuation

A type of gross premium valuation that allows explicitly for future bonuses under with profits contracts. The terms bonus reserve valuation and gross premium valuation are regarded as alternative phrases. For some purposes (certain solvency investigations) a gross premium technique will be used with no allowance for future bonuses.

Bonus/Malus clause

For the claim-free period there is a discount allowed, called ‘bonus’ applied on the renewal premium. Whenever the insured lodges a claim in his Policy, the renewal premium for his Policy is to be loaded by a fixed percentage which loading is called ‘malus.’

Book debts insurance

Insurance against inability to collect money owing, following the destruction of books by an insured peril. Cover includes the cost of reproducing records and tracing debtors. Bad debts, being a credit risk, are not covered. The sum insured is the estimated maximum debt outstanding at any one-time subject to average and the premium is adjustable at the end of year. As book debts relate to preinterruption transactions they are not covered under business interruption insurance.
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Insurance against loss through inability to collect debts due because accounting records have been destroyed.