Setor de seguros: um estudo sobre a regulação da contabilidade atuarial

Abstract

The general objective of this work was to analyze the compatibility of insurance companies' financial statements with Susep’s accounting regulations. The methodology used was classified as documentary, approaching the data in a qualitative way and with the objective of describing the results that were found through the data in the study. It was evident that large insurance companies tend to present healthier financial behavior, seeking maximum transparency, however, it was identified in the results that only two companies achieved the maximum compliance score. Points of compatibility of insurers' financial statements in relation to regulation were also highlighted, such as: constitution of technical provisions, definition of their risk capital and minimum capital required, showing that, regardless of size, insurers are following the guidelines established by the authorities regulators. On the other hand, points of non-compliance are identified, such as the absence of statements on their websites and the lack of intermediate or consolidated statements. Furthermore, the lack of clarity in the criteria established for adjusting accounting net equity or accounting social equity is observed, along with information that lacks specificity and clarity, making it difficult to understand the premiums to be received. Based on the results, the study concluded that, although insurance companies present compatibility of their financial statements with the points of Susep regulation, the need for improvements is evident, since, despite compliance with various regulatory practices, there is still room for improvement regarding transparency, management of technical provisions and establishment of criteria for certain accounting and operational aspects.