| Russian | English |
| изменение резервов убытков | change in claims reserve (Change in claims reserve recognised as an expense. Alexander Demidov) |
| начисление резерва по возможным убыткам | accrual of loss contingencies (Ремедиос_П) |
| начислять резерв по возможным убыткам | accrue loss contingencies (Ремедиос_П) |
| резерв заявленных, но не выплаченных убытков | Reported But Not Paid (4uzhoj) |
| резерв заявленных убытков | outstanding claims reserve (The outstanding claims reserve is the provision made in the balance sheet of an insurance company for all claims that have been made and for which the insurer is liable, but which had not been settled at the balance sheet date. It may also be used more broadly to mean all liabilities incurred but not settled. In this case it include liabilities incurred (i.e. an insured event happened) but not yet reported (to the insurer) which would otherwise be shown in a separate IBNR reserve as well as claims that may be reopened. The outstanding claims reserve is an actuarial estimate, as the amounts liable on any given claim is not know until settlement.  moneyterms.co.uk Alexander Demidov) |
| резерв заявленных убытков | OCR (Alexander Demidov) |
| Резерв на покрытие потенциальных потерь и убытков | potential loss provision (Janice) |
| резерв по счёту прибылей и убытков | profit and loss reserve |
| резерв по урегулированию убытков | loss adjustment reserve (Alexander Demidov) |
| резерв под расходы на урегулирование убытков | loss adjustment reserve (of $50,000 for personal injury to the driver of the automobile, and a loss adjustment reserve of $10.000 for the expected cost of investigation and litigation. Alexander Demidov) |
| резерв понесенных, но не заявленных убытков | incurred but not reported reserve (Alexander Demidov) |
| резерв произошедших, но незаявленных убытков | incurred but not reported reserve (The reserve to recognize liability for claims not yet reported or recorded by the insurer, for reopened claims, and for ... Alexander Demidov) |
| резерв произошедших, но незаявленных убытков | IBNR reserve (An IBNR reserve, otherwise known as an operating reserve, is an estimate of the unpaid claims liability for runout claims. Alexander Demidov) |
| резерв расходов по урегулированию убытков | loss adjustment reserve (Alexander Demidov) |
| резерв убытков | outstanding claims reserve (Outstanding claims reserve (OCR) or outstanding claims provision 1. The reserve set up in respect of the liability for all outstanding claims, whether reported or not, including reserves for future payments on claims that are currently regarded as settled but may be reopened. 2. The reserve set up in respect of the liability for all reported outstanding claims, including reserves for future payments on claims that are currently regarded as settled but may be reopened. actuarialwiki.org Alexander Demidov) |
| резерв убытков | claims reserves (The claims reserve is money that is earmarked for the eventual claim payment. The claims reserve funds are set aside for the future payment of incurred claims that have not been settled and thus represent a balance sheet liability. INVESTOPEDIA EXPLAINS "Claims Reserve" Claims reserves are future obligations of an insurance company. They are classified as liabilities on the insurance company's accounting statements since they must be settled at a future date. The monetary amount of the claims reserve can be calculated subjectively (using the claims handler's judgment) or statistically (by evaluating past losses to project future losses). Read more: investopedia.com Alexander Demidov) |
| резервы убытков | loss reserves (1 : a reserve allocated by a bank for the purpose of absorbing losses (a loan loss reserve) 2 : an insurance company's reserve representing the discounted value of future payments to be made on losses which may have already occurred. lawyers.com Alexander Demidov) |
| резервы убытков по страхованию иному, чем страхование жизни | claims reserves for non-life insurance (Alexander Demidov) |
