再保险应收款 是什么？
再保险应收款 The amount of paid or unpaid claims and claim adjustment expenses that an insurer is entitled to recover from reinsurers under reinsurance contracts.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “再保险应收款” Used in Practice?
保险公司在资产负债表中将再保险应收款列为资产，等待再保险公司的结算。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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再保险应收款 是什么？
The amount of paid or unpaid claims and claim adjustment expenses that an insurer is entitled to recover from reinsurers under reinsurance contracts.
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