O que e Provisão para Sinistros?
Provisão para Sinistros A liability on an insurer’s balance sheet representing funds set aside to pay claims that have been incurred but not yet settled, including claims reported and IBNR (incurred but not reported).
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Provisão para Sinistros” Used in Practice?
As seguradoras devem manter provisão para sinistros adequada para garantir recursos suficientes para obrigações e conformidade regulatória.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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O que e Provisão para Sinistros?
A liability on an insurer’s balance sheet representing funds set aside to pay claims that have been incurred but not yet settled, including claims reported and IBNR (incurred but not reported).
Where can I learn this term for free?
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