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Insurance

Резерв убытков

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).

Quick answer: 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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Quick answer

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).

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 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).

How is Резерв убытков used in finance?

In finance communication, this term appears in contexts such as: "Страховщики должны поддерживать достаточный резерв убытков для обеспечения исполнения обязательств и соблюдения нормативных требований."

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 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).

Operational example

Insurers must maintain an adequate loss reserve to ensure sufficient funds are available for outstanding claims obligations and regulatory compliance.

Localized term

Резерв убытков

Localized example

Страховщики должны поддерживать достаточный резерв убытков для обеспечения исполнения обязательств и соблюдения нормативных требований.

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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