According to the delays and reserve evaluation time , the loss reserve can be divided into three parts : incurred but not reported ( IBNR ) reserve , case reserve and claim adjustment expenses reserve .
根据费用发生的时间与准备金评估时点的关系，未决赔款准备金分为已发生未报案未决赔款（IBNR）准备金、已发生已报案未决赔款准备金和理赔费用准备金。
ibnr