損失準備金とは?
損失準備金 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 “損失準備金” Used in Practice?
保険会社は未払請求に対する既存の引当金が不十分と判明した後、損失準備金を増額した。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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損失準備金とは?
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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