ما هو مخصص المطالبات؟
مخصص المطالبات A liability account on an insurer’s balance sheet representing the estimated value of unpaid reported and incurred but not reported (IBNR) claims, set aside to meet future policyholder obligations.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “مخصص المطالبات” Used in Practice?
زادت شركة التأمين مخصص المطالبات لضمان توافر الأموال للمطالبات المُبلغ عنها وغير المُبلغ عنها.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو مخصص المطالبات؟
A liability account on an insurer’s balance sheet representing the estimated value of unpaid reported and incurred but not reported (IBNR) claims, set aside to meet future policyholder obligations.
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