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Wikipedia definition
1. Outstanding claims reservesOutstanding claims reserves in general insurance are a type of technical reserve or accounting provision in the financial statements of an insurer. They seek to quantify the outstanding loss liabilities for insurance claims which have been reported and not yet settled (IBNeR) or which have been incurred but not yet reported (IBNyR) reserves.
Read “Outstanding claims reserves” on English Wikipedia
Read “支払備金” on Japanese Wikipedia
Read “Outstanding claims reserves” on DBpedia

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