Finance English
Insurance

O que e Provisão para Sinistros?

Provisão para Sinistros A liability established by insurers to cover future claims payments for reported and incurred-but-not-reported (IBNR) losses, representing the estimated amount required to settle all obligations from insurance contracts.

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 após revisão indicar insuficiência para os sinistros pendentes.

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 established by insurers to cover future claims payments for reported and incurred-but-not-reported (IBNR) losses, representing the estimated amount required to settle all obligations from insurance contracts.

Where can I learn this term for free?

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