再保険回収金とは？
再保険回収金 The amount of paid or unpaid claims and claim adjustment expenses that an insurer is entitled to recover from reinsurers under reinsurance contracts.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “再保険回収金” Used in Practice?
保険会社は、再保険回収金を資産として貸借対照表に計上し、再保険会社からの決済を待っています。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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再保険回収金とは？
The amount of paid or unpaid claims and claim adjustment expenses that an insurer is entitled to recover from reinsurers under reinsurance contracts.
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