未决赔款准备金 是什么？
未决赔款准备金 A liability established by insurers to cover future claims payments for reported and incurred-but-not-reported (IBNR) losses, representing the estimated amount required to settle all obligations from insurance contracts.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “未决赔款准备金” Used in Practice?
保险公司在发现现有准备金不足以支付未决理赔后增加了未决赔款准备金。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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未决赔款准备金 是什么？
A liability established by insurers to cover future claims payments for reported and incurred-but-not-reported (IBNR) losses, representing the estimated amount required to settle all obligations from insurance contracts.
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