未决赔款准备金 是什么？
未决赔款准备金 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
How is “未决赔款准备金” Used in Practice?
保险公司必须保持充足的未决赔款准备金，以确保有足够资金履行未结赔款义务并符合法规要求。
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 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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