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Insurance

O que e Reserva técnica?

Reserva técnica 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 “Reserva técnica” Used in Practice?

Os órgãos reguladores exigem que as seguradoras mantenham reservas técnicas adequadas para garantir o cumprimento de todas as obrigações com os segurados, mesmo em cenários adversos.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

O que e Reserva técnica?

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.

Where can I learn this term for free?

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