Die doppelte kaufmännische Buchhaltung

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Monograph

Identifikator:: 1011909774

URN:: urn:nbn:de:zbw-retromon-27018

Document type:: Monograph

Author:: Leitner, Friedrich http://d-nb.info/gnd/139681477

Title:: Die doppelte kaufmännische Buchhaltung

Edition:: Sechste und siebente Auflage

Place of publication:: Berlin

Publisher:: Vereinigung Wissenschaftlicher Verleger Walter de Gruyter & Co., vormals G.J. Göschen'sche Verlagshandlung - J. Guttentag, Verlagsbuchhandlung - Georg Reimer - Karl J. Trübner - Veit & Comp.

Year of publication:: 1923

Scope:: 1 Online-Ressource (VI, 349 Seiten)

Digitisation:: 2018

Collection:: Business and Management Classics

Usage license:: Get license information via the feedback formular.

Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: I. Teil. Die allgemeinen Lehren

Collection:: Business and Management Classics

MAJORITY REPORT. 24 1 588. In the case of transfer between Branches of the same Society, where in practice no transfer of membership is likely to arise unless the member moves from one locality to another, we think that it might be left optional to the Societies to allow the title to participate in the additional benefits of the new Branch to be given immediately on transfer. In the special circumstances indicated it is unlikely that the financial position of any Branch accepting transfers would be sensibly affected by this concession. 589. There is one type of case in which we think that a special exception might be made to the normal provision as to title to participate in additional benefits. We have referred in para- graph 461 to certain classes of insured persons, such as bank clerks, insurance officials and the like, who normally pass out of insurance at a comparatively early age by reason of their rate of remuneration rising beyond the limit of £250 a year. These persons are mostly congregated in a few Approved Societies formed specially for their benefit, and these Societies, by reason of the character of their membership, which results in low benefit claims, have large surpluses on valuation. The anomalous position then arises that before a scheme of additional benefits has been brought into operation or during its currency, many of the persons who, as members of the Society, contributed to build up the surplus pass out of insurance and are consequently no longer eligible to participate in the benefits. 590. It was suggested to us by Mr. Duncan Fraser, giving evidence on behalf of the Royal Insurance Officials’ Benevolent Association, that in order to deal with this position there should be a special extension of the period during which title to additional benefits should continue after the cessation of insurable employment (App. XXVII, 20; Q. 11,085 and 11,106-11,113). The same suggestion was supported by wit- riesses representing the Stock Exchange Clerks’, Baltic Corn Exchange and Lloyds’ Health Insurance Societies (Q. 8535- 8552), and also by Sir Walter Kinnear (Q.23,397, 23,399 and 23,407-23,427). We think that in these exceptional cases such special extension might reasonably be made as regards title to participate in additional benefits in the form of treatment. We therefore recommend that provision should be made to the effect that where the valuer certifies that a substantial part of the surplus of a Society has accrued in respect of members who have ceased to be insured as employed contributors by reason of passing over the income limit, or are likely so to cease in the near future, the scheme of additional benefits may, subject to the approval of the Minister, provide for an extension of the period during which additional benefits, other than cash benefits, may be provided to persons who are, or within a period provided by the scheme have been, members of the Society.

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