Finance English
Insurance

ما هو مخصص الخسائر؟

مخصص الخسائر A liability established by insurers to cover future claims payments for reported and incurred-but-not-reported (IBNR) losses, representing the estimated amount required to settle all obligations from insurance contracts.

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “مخصص الخسائر” Used in Practice?

زادت شركة التأمين مخصص الخسائر بعد مراجعة أظهرت أن المخصصات الحالية غير كافية للمطالبات المعلقة.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

ما هو مخصص الخسائر؟

A liability established by insurers to cover future claims payments for reported and incurred-but-not-reported (IBNR) losses, representing the estimated amount required to settle all obligations from insurance contracts.

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