IBNR is a type of reserve account used in the insurance industry as the provision for claims and/or events that have transpired but have not yet been reported to an insurance company. IBNR stands for ___________.

1
Insured But Not Reported
2
International Business Negligence Reported
3
Incurred But Not Reported
4
Indemnity Broker Not Reported
5
Insurance Blanket Negligence Reported

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