ما هو مخصص المطالبات؟
مخصص المطالبات A liability on an insurer’s balance sheet representing funds set aside to pay claims that have been incurred but not yet settled, including claims reported and IBNR (incurred but not reported).
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “مخصص المطالبات” Used in Practice?
يجب على شركات التأمين الاحتفاظ بمخصص المطالبات لضمان توافر الأموال الكافية للالتزامات غير المسددة والامتثال التنظيمي.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو مخصص المطالبات؟
A liability on an insurer’s balance sheet representing funds set aside to pay claims that have been incurred but not yet settled, including claims reported and IBNR (incurred but not reported).
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