Finance English
Insurance

O que e Provisão para Sinistros?

Provisão para Sinistros A liability account on an insurer’s balance sheet representing the estimated value of unpaid reported and incurred but not reported (IBNR) claims, set aside to meet future policyholder obligations.

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 garantir fundos suficientes para sinistros reportados e não reportados.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

O que e Provisão para Sinistros?

A liability account on an insurer’s balance sheet representing the estimated value of unpaid reported and incurred but not reported (IBNR) claims, set aside to meet future policyholder obligations.

Where can I learn this term for free?

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