Was ist Schadenrückstellung?
Schadenrückstellung 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 “Schadenrückstellung” Used in Practice?
Versicherer müssen eine ausreichende Schadenrückstellung bilden, um ausstehende Schadenverpflichtungen und regulatorische Anforderungen zu erfüllen.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Was ist Schadenrückstellung?
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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