技術準備金とは？
技術準備金 The mandatory liability on an insurer’s balance sheet representing the amount set aside to cover future insurance claims, unearned premiums, and actuarial obligations, as required by insurance regulations.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “技術準備金” Used in Practice?
規制当局は、すべての保険契約者への義務が不利な状況下でも果たされるよう、保険会社に十分な技術準備金を維持することを義務付けています。
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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技術準備金とは？
The mandatory liability on an insurer’s balance sheet representing the amount set aside to cover future insurance claims, unearned premiums, and actuarial obligations, as required by insurance regulations.
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