Passivos contábeis oriundos de provisões técnicas de sinistros a liquidar judiciais : análise do processo de reconhecimento e mensuração em sociedades seguradoras

Abstract

The constitution of provision for outstanding claims in judicial demand currently is delimited, in Brazil, by Resolution 162, 2006, of the Conselho Nacional de Seguros Privados (CNSP), that it supplies the general lines of direction to constitution of this provision, however, complex events exist that need to be studied particularly in each insurance company. The objective of this research is to investigate the recognition and measurement process of the technical provisions for outstanding claims in judicial demands related with damage and people segments (except providence) in the Brazilian insurance companies aiming at to identify variables and common procedures of recognition and measurement. Beyond this objective, to propose a theoretical statistical model to measurement the provision for outstanding claims in judicial demands on the basis the analysis of the process recognition and measurement. To reach the objectives, two research had been developed: first, qualitative, of exploratory character, where interviews in depth had been carried through, with agents (areas of accounting, actuarial/statistic and legal) involved in the recognition and measurement process of the technical provisions in insurance companies and second, of analytical-descriptive nature, where a secondary database of an insurance company was used, that in set with the results gotten with the explanatory research, they had allowed to understand the behavior of the variables of the measurement process for the proposal of a theoretical statistical model for measurement the provision for outstanding claims in judicial demand.