損害引当金とは？
損害引当金 An insurer’s balance sheet liability representing funds set aside to cover outstanding and incurred but not reported (IBNR) claims. Calculated according to statutory, IFRS 17, or Solvency II requirements.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “損害引当金” Used in Practice?
保険会社は予想を上回る損失に対応するため損害引当金を増額した。
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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損害引当金とは？
An insurer’s balance sheet liability representing funds set aside to cover outstanding and incurred but not reported (IBNR) claims. Calculated according to statutory, IFRS 17, or Solvency II requirements.
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