赔款准备金 是什么？
赔款准备金 An insurer’s balance sheet liability representing funds set aside to cover outstanding and incurred but not reported (IBNR) claims. Calculated according to statutory, IFRS 17, or Solvency II requirements.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “赔款准备金” Used in Practice?
保险公司增加了赔款准备金，以应对报告期内高于预期的损失。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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赔款准备金 是什么？
An insurer’s balance sheet liability representing funds set aside to cover outstanding and incurred but not reported (IBNR) claims. Calculated according to statutory, IFRS 17, or Solvency II requirements.
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