Investimento das provisões técnicas das seguradoras segregadas por ramos de seguro

Abstract

Insurers offer coverage for the specified risk outlined in a particular policy as their product. To ensure the payment of potential losses arising from insured events outlined in the insurance contract, the insurer must account for reserves of money known as technical provisions on its balance sheet. The provisions discussed in this work include UNEP (Unearned Premium Provision), covering both the portion of issued and unissued current risks; IBNR (Incurred But Not Reported) claims; and the Loss Reserve Provision (LRP). These provisions are calculated in various ways and vary across different insurance lines. These insurance lines have distinct characteristics, underpinning the goal of this academic work to align the characteristics of provisions related to Auto and Warranty lines with the theories of risk, liquidity, and return. This alignment is achieved through the analysis of the characteristics of these lines, derived from market information and SUSEP regulations. Following this process, the discussion delves into the aspects of risk, liquidity, and return. In conclusion, it is asserted that the insurer can mitigate investment risks by understanding the peculiarities of each line of business it engages in, aiming to allocate the provisioned amounts into the most suitable assets