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Insurance

ما هو تعديل المخاطر؟

تعديل المخاطر A quantitative allowance in insurance accounting and actuarial reserving that reflects the uncertainty in the amount and timing of insurance cash flows, ensuring that liabilities are valued prudently.

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

How is “تعديل المخاطر” Used in Practice?

تتطلب المعيار الدولي لإعداد التقارير المالية 17 الإفصاح عن تعديل المخاطر بشكل منفصل، وهو يمثل التعويض عن عدم اليقين في المخاطر غير المالية.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

ما هو تعديل المخاطر؟

A quantitative allowance in insurance accounting and actuarial reserving that reflects the uncertainty in the amount and timing of insurance cash flows, ensuring that liabilities are valued prudently.

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