¿Qué es Reserva de Siniestros?
Reserva de Siniestros 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 “Reserva de Siniestros” Used in Practice?
Las aseguradoras deben mantener una reserva de siniestros adecuada para garantizar fondos suficientes para obligaciones pendientes y cumplimiento normativo.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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¿Qué es Reserva de Siniestros?
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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