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РПНУ abbr.stresses
gen. IBNR (Incurred but not reported (IBNR) is a term that is commonly used in regard to insurance. IBNR reflects the total amount owed by the insurer to all valid claimants who have had a covered loss but have not yet reported it. Since the insurer knows neither how many of these losses (the frequency) have occurred, nor the severity of each loss, IBNR is necessarily an estimate. WK Alexander Demidov)
insur. IBNR-reserves; claims reserve; incurred but not reported
 Russian thesaurus
РПНУ abbr.
abbr., audit. резерв произошедших, но незаявленных убытков