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Insurance

損害引当金

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.

Quick answer: 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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Quick answer

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.

Why it matters

損害引当金 matters because it supports clear communication in Insurance contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Editorial context

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Questions and answers

Questions and answers

What is 損害引当金?

In this glossary, 損害引当金 refers to: 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.

How is 損害引当金 used in finance?

In finance communication, this term appears in contexts such as: "保険会社は予想を上回る損失に対応するため損害引当金を増額した。"

Why does 損害引当金 matter in finance?

損害引当金 matters because it supports clear communication in Insurance contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Who uses 損害引当金?

損害引当金 is mainly used by Financial Analysts, Bankers, and Traders.

What category does 損害引当金 belong to?

In this glossary, 損害引当金 is grouped under Insurance. Related pages in this category explain adjacent procedures, commands and operational concepts.

Where does this definition come from?

This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.

Definition

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.

Operational example

The insurer increased its claims provision to account for higher-than-expected losses during the reporting period.

Localized term

損害引当金

Localized example

保険会社は予想を上回る損失に対応するため損害引当金を増額した。

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Insurance

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

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