未决赔款准备金。当会计年度结束时，被保险人已提出索赔，但在索赔人与保险人之间，尚未对这些案件是否属于保险责任以及保险赔付额度等事项达成协议，称为未决赔案。为未决赔案提存的责任准备金即为未决赔款责任准备金。
未决赔款准备金 outstanding loss reserve；outstanding claims reserve 已发生未报案未决赔款准备金 incurred but not reported（IBNR）claims reserve 保险公司为保险事故...
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债(Current Liabilities) − 未决赔款准备金 ( Reserve for Outstanding Losses ) 未决赔款准备金 ( Reserve for Outstanding Losses )是指资产负债表日已经 发生保险事故并已提出保险赔款，以及已经发生保险事...
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未决赔款准备金(Outstanding Claims Reserve)作为非寿险公司财务报表上的一项重要负债,是保险公司在会计年度决算时,在当年收入的保险费中对已发生保险责任而尚未赔付的保单所...
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财险公司未决赔款准备金波动风险及其防范对策 - pdf.io 关键词］未决赔款准备金；风险；对策 [gap=7322]Key words：claim reserve; risk; countermeasures
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未决赔款准备金的估计对于保险公司而言非常重要。
It is very important for the general insurers to estimate the outstanding loss reserve.
[摘要]在目前管理模式下，已发生已报告未决赔款准备金存在计提不及时、不真实的问题。
Abstract: This paper pointed out that there were problems of delayed recognition and impreciseness of incurred and reported outstanding claims reserves under the current management mode.
未决赔款准备金是保险公司责任准备金中最重要的部分，也是准备金精算师日常工作的主要部分。
The outstanding claim reserve is the most important part of reserves. The actuaries in the insurance companies pay most time in estimating the outstanding claim reserves.
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