Apa itu Cadangan Kerugian?
Cadangan Kerugian 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 “Cadangan Kerugian” Used in Practice?
Perusahaan asuransi meningkatkan cadangan kerugian setelah tinjauan menunjukkan cadangan yang ada tidak cukup untuk klaim yang tertunda.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Apa itu Cadangan Kerugian?
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.
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