Che cos'e Riserva tecnica?
Riserva tecnica The mandatory liability on an insurer’s balance sheet representing the amount set aside to cover future insurance claims, unearned premiums, and actuarial obligations, as required by insurance regulations.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Riserva tecnica” Used in Practice?
I regolatori richiedono alle compagnie assicurative di mantenere riserve tecniche adeguate per soddisfare tutti gli obblighi verso gli assicurati anche in scenari avversi.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Che cos'e Riserva tecnica?
The mandatory liability on an insurer’s balance sheet representing the amount set aside to cover future insurance claims, unearned premiums, and actuarial obligations, as required by insurance regulations.
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