¿Qué es Reserva de Siniestros?
Reserva de Siniestros A liability established by insurers to cover future claims payments for reported and incurred-but-not-reported (IBNR) losses, representing the estimated amount required to settle all obligations from insurance contracts.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Reserva de Siniestros” Used in Practice?
La aseguradora aumentó la reserva de siniestros tras constatar que las provisiones existentes eran insuficientes para las reclamaciones pendientes.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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¿Qué es Reserva de Siniestros?
A liability established by insurers to cover future claims payments for reported and incurred-but-not-reported (IBNR) losses, representing the estimated amount required to settle all obligations from insurance contracts.
Where can I learn this term for free?
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