責任準備金
1. Actuarial reservesAn actuarial reserve is a liability equal to the net present value of the future expected cash flows of a contingent event. In the insurance context an actuarial reserve is the present value of the future cash flows of an insurance policy and the total liability of the insurer is the sum of the actuarial reserves for every individual policy. Regulated insurers are required to keep offsetting assets to pay off this future liability.
Read “Actuarial reserves” on English Wikipedia
Read “責任準備金” on Japanese Wikipedia
Read “Actuarial reserves” on DBpedia
Read “Actuarial reserves” on English Wikipedia
Read “責任準備金” on Japanese Wikipedia
Read “Actuarial reserves” on DBpedia
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