Insurance

Резерв убытков

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.

Quick answer: 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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Languages

Quick answer

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.

Why it matters

Резерв убытков 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 Резерв убытков?

In this glossary, Резерв убытков refers to: 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.

How is Резерв убытков used in finance?

In finance communication, this term appears in contexts such as: "Страховая компания увеличила резерв убытков для обеспечения достаточных средств на заявленные и незаявленные убытки."

Why does Резерв убытков matter in finance?

Резерв убытков 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 Резерв убытков?

Резерв убытков is mainly used by Financial Analysts, Bankers, and Traders.

What category does Резерв убытков belong to?

In this glossary, Резерв убытков 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

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.

Operational example

The insurer increased its claims reserve to ensure adequate funds for both reported and incurred but not reported claims.

Localized term

Резерв убытков

Localized example

Страховая компания увеличила резерв убытков для обеспечения достаточных средств на заявленные и незаявленные убытки.

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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