Что такое Резерв убытков?
Резерв убытков 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 “Резерв убытков” Used in Practice?
Страховщики должны поддерживать достаточный резерв убытков для обеспечения исполнения обязательств и соблюдения нормативных требований.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Что такое Резерв убытков?
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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