技術引当金とは？
技術引当金 The total amount set aside by insurers as liabilities to meet all future policyholder claims, unearned premiums, and related obligations, calculated using actuarial methods.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “技術引当金” Used in Practice?
技術引当金は、発生した損害賠償を確実に支払うために、ソルベンシーIIおよびアクチュアリー基準に従って計算されなければならない。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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技術引当金とは？
The total amount set aside by insurers as liabilities to meet all future policyholder claims, unearned premiums, and related obligations, calculated using actuarial methods.
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