Finance English
Insurance

¿Qué es Reserva de Siniestros?

Reserva de Siniestros 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 “Reserva de Siniestros” Used in Practice?

La aseguradora incrementó la reserva de siniestros para garantizar fondos suficientes para los siniestros reportados y no reportados.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

¿Qué es Reserva de Siniestros?

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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