Was ist Schadenrückstellung?
Schadenrückstellung 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 “Schadenrückstellung” Used in Practice?
Der Versicherer erhöhte die Schadenrückstellung, um ausreichend Mittel für gemeldete und noch nicht gemeldete Schäden bereitzustellen.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Was ist Schadenrückstellung?
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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