Apa itu Cadangan Kerugian?
Cadangan Kerugian 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 “Cadangan Kerugian” Used in Practice?
Perusahaan asuransi harus mempertahankan cadangan kerugian yang memadai untuk memastikan dana cukup bagi kewajiban klaim dan kepatuhan regulasi.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Apa itu Cadangan Kerugian?
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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