reserveberegning
Reserveberegning is the process of estimating the reserves that an insurer or pension fund must hold to cover future claims and other obligations arising from policies and contracts. The aim is to ensure solvency, comply with regulatory requirements, and support pricing and risk management. Technical provisions or reserves typically include claim reserves for both reported and unreported claims, and premium reserves for unearned premiums. In life and long-term business, calculations may also involve the present value of future benefit payments, often with an applied discount rate and, depending on the regulatory framework, a risk margin.
Common methods used in reserveberegning include traditional actuarial techniques and more forward-looking models. Development triangle methods
Data quality, assumptions, and governance are central to reserveberegning. Actuaries rely on historical claims experience, anticipated