Apa itu Cadangan Klaim?
Cadangan Klaim 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 “Cadangan Klaim” Used in Practice?
Perusahaan asuransi meningkatkan cadangan klaim untuk memastikan dana yang cukup bagi klaim yang telah dilaporkan dan yang belum dilaporkan.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Apa itu Cadangan Klaim?
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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