существенность страхового риска(An insurer shall assess the significance of insurance risk contract by contract, rather than by reference to materiality to the financial statements. Alexander Demidov)
существенный страховой риск(An insurance contract is a "contract under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder." [IFRS 4.Appendix A] Alexander Demidov)