損害準備金とは？
損害準備金 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 “損害準備金” Used in Practice?
保険会社は、報告済みおよび未報告の損害に十分な資金を確保するため、損害準備金を増額しました。
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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損害準備金とは？
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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