技术准备金 是什么？
技术准备金 The mandatory liability on an insurer’s balance sheet representing the amount set aside to cover future insurance claims, unearned premiums, and actuarial obligations, as required by insurance regulations.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “技术准备金” Used in Practice?
监管机构要求保险公司维持充足的技术准备金，以确保即使在不利情况下也能履行所有保单持有人义务。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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技术准备金 是什么？
The mandatory liability on an insurer’s balance sheet representing the amount set aside to cover future insurance claims, unearned premiums, and actuarial obligations, as required by insurance regulations.
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