O que e Provisão para sinistros?
Provisão para sinistros An insurer’s balance sheet liability representing funds set aside to cover outstanding and incurred but not reported (IBNR) claims. Calculated according to statutory, IFRS 17, or Solvency II requirements.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Provisão para sinistros” Used in Practice?
A seguradora aumentou a provisão para sinistros para cobrir perdas superiores ao esperado.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Download Free for iOSFrequently Asked Questions
O que e Provisão para sinistros?
An insurer’s balance sheet liability representing funds set aside to cover outstanding and incurred but not reported (IBNR) claims. Calculated according to statutory, IFRS 17, or Solvency II requirements.
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