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incurred-but-not-reported reserves

stresses
insur. резерв произошедших, но не заявленных убытков
incurred but not reported reserve
gen. резерв понесенных, но не заявленных убытков (Alexander Demidov); резерв произошедших, но незаявленных убытков (The reserve to recognize liability for claims not yet reported or recorded by the insurer, for reopened claims, and for ... Alexander Demidov)
 English thesaurus
incurred but not reported reserve
econ. IBNR (vgsankov)
incurred-but-not-reported reserves
: 3 phrases in 2 subjects
Finances1
Insurance2