Finance English
Insurance

Dự phòng bồi thường la gi?

Dự phòng bồi thường A liability account on an insurer’s balance sheet representing the estimated value of unpaid reported and incurred but not reported (IBNR) claims, set aside to meet future policyholder obligations.

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “Dự phòng bồi thường” Used in Practice?

Công ty bảo hiểm đã tăng dự phòng bồi thường để đảm bảo có đủ quỹ cho các khiếu nại đã báo cáo và chưa báo cáo.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Dự phòng bồi thường la gi?

A liability account on an insurer’s balance sheet representing the estimated value of unpaid reported and incurred but not reported (IBNR) claims, set aside to meet future policyholder obligations.

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