Dự phòng tổn thất la gi?
Dự phòng tổn thất 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
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Dự phòng tổn thất la gi?
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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