Finance English
Insurance

Che cos'e Riserva Sinistri?

Riserva Sinistri 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 “Riserva Sinistri” Used in Practice?

L’assicuratore ha aumentato la riserva sinistri per garantire fondi adeguati sia per i sinistri denunciati sia per quelli non ancora denunciati.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Che cos'e Riserva Sinistri?

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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