Что такое Резерв убытков?
Резерв убытков A liability established by insurers to cover future claims payments for reported and incurred-but-not-reported (IBNR) losses, representing the estimated amount required to settle all obligations from insurance contracts.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Резерв убытков” Used in Practice?
Страховщик увеличил резерв убытков после того, как проверка показала, что существующие резервы недостаточны для ожидаемых выплат.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Что такое Резерв убытков?
A liability established by insurers to cover future claims payments for reported and incurred-but-not-reported (IBNR) losses, representing the estimated amount required to settle all obligations from insurance contracts.
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