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Insurance

Was ist Technische Rückstellung?

Technische Rückstellung 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 “Technische Rückstellung” Used in Practice?

Aufsichtsbehörden verlangen von Versicherern, ausreichende technische Rückstellungen zu halten, um allen Verpflichtungen gegenüber Versicherungsnehmern auch in negativen Szenarien nachkommen zu können.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Was ist Technische Rückstellung?

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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