損害準備金とは？
損害準備金 A liability on an insurer’s balance sheet representing funds set aside to pay claims that have been incurred but not yet settled, including claims reported and IBNR (incurred but not reported).
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “損害準備金” Used in Practice?
保険会社は未決済の損害賠償義務と規制遵守のため、十分な損害準備金を維持しなければならない。
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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 on an insurer’s balance sheet representing funds set aside to pay claims that have been incurred but not yet settled, including claims reported and IBNR (incurred but not reported).
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