赔款准备金 是什么？
赔款准备金 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 “赔款准备金” Used in Practice?
保险公司增加了赔款准备金，以确保已报和未报案件有充足资金。
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？
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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