ما هو الاحتياطي الفني؟
الاحتياطي الفني The mandatory liability on an insurer’s balance sheet representing the amount set aside to cover future insurance claims, unearned premiums, and actuarial obligations, as required by insurance regulations.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “الاحتياطي الفني” Used in Practice?
تشترط الجهات التنظيمية أن تحتفظ شركات التأمين باحتياطيات فنية كافية لضمان الوفاء بجميع التزامات حملة الوثائق حتى في السيناريوهات السلبية.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو الاحتياطي الفني؟
The mandatory liability on an insurer’s balance sheet representing the amount set aside to cover future insurance claims, unearned premiums, and actuarial obligations, as required by insurance regulations.
Where can I learn this term for free?
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