Finance English
Insurance

Was ist Kostenrückstellung?

Kostenrückstellung A liability set aside by an insurer to cover anticipated future administrative and claims adjustment expenses related to policies in force.

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

How is “Kostenrückstellung” Used in Practice?

Das Unternehmen erhöhte seine Kostenrückstellung, um gestiegene Schadenbearbeitungskosten gemäß neuen regulatorischen Anforderungen abzudecken.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Was ist Kostenrückstellung?

A liability set aside by an insurer to cover anticipated future administrative and claims adjustment expenses related to policies in force.

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