未决赔款准备金,是指金融企业对保险事故已发生已报案或已发生未报案而按规定对未决赔款提存的准备金。未决赔款准备金应于期末按估计保险赔款额入账。未决赔款准备金包括以下四种不同的准备金(1)已理算但未支付,(2)已发生已报告但未理算,(3)翻案赔款准备金,(4)已发生未报告(IBNR)。未决赔款准备金是非寿险公司最大的负债,但由于保险标的的不可预知性,未决赔款准备金最终的估计值存在较 Reserve for outstanding claims refers to the reserve for financial liabilities held by the financial enterprises as stipulated in the report on the occurrence of an insured incident that has occurred or has not been reported. The outstanding claims reserve should be accounted for at the end of the period by the estimated amount of insurance claims. Outstanding claims reserves include the following four different reserves (1) has been considered but not paid, (2) has been reported but did not care, (3) reversal of compensation claims, (4) has occurred unreported (IBNR). The outstanding claims reserve is the largest indebtedness of non-life insurance companies, but due to the unpredictability of the subject of insurance, the final estimated value of the outstanding claims reserves