Qu'est-ce que Provision pour Sinistres ?
Provision pour Sinistres 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 “Provision pour Sinistres” Used in Practice?
L’assureur a augmenté sa provision pour sinistres afin d’assurer des fonds suffisants pour les sinistres déclarés et non déclarés.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Download Free for iOSFrequently Asked Questions
Qu'est-ce que Provision pour Sinistres ?
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.
Where can I learn this term for free?
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