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Abstract(s)
A atividade seguradora distingue-se, de todas as outras, pelo seu ciclo operacional.
Numa companhia de seguros os rendimentos (recebimentos de prémios) antecedem os
pagamentos (indemnizações), constituindo, assim, um ciclo produtivo invertido (Guerreiro,
2022). Por este motivo, existe uma grande necessidade de supervisão das mesmas, de forma
a garantir a solvência das empresas e os seus compromissos. Esta monitorização é efetuada
pela Autoridade de Supervisão de Seguros e Fundos de Pensões (ASF).
A ASF exige que as seguradoras constituam provisões técnicas, com o objetivo de
assegurar as responsabilidades futuras das companhias, perante os seus clientes e terceiros.
As provisões técnicas são de extrema importância para o diagnóstico da situação financeira
de uma empresa, pois quando as mesmas não são corretamente constituídas poderão levar à
insolvência da seguradora (Barroso, 1998).
Como qualquer empresa de outro setor, as seguradoras estão vulneráveis a todas as
situações económico-financeiras que o país possa estar a atravessar. A presente investigação
incide sobre a relação entre as provisões técnicas de seguradoras do ramo Não Vida e Misto,
mais especificamente no ramo Doença, e os indicadores macroeconómicos que representam
Portugal, no período compreendido entre 2006 e 2021. Estes resultados deverão ser do
interesse de todas as seguradoras, acionistas e reguladores, visto ajudarem a entender a
vulnerabilidade das empresas face a futuras crises que o País possa atravessar.
The insurance activity is distinguished, from all others, by its operating cycle. For an insurance company, income (premium received) precedes payments (compensations), thus constituting an inverted cycle (Guerreiro, 2022). For this reason, there is a great necessity for supervision in order to guarantee the solvency of this companies and their commitments. This monitoring is carried out by the Autoridade de Supervisão de Seguros e Fundos de Pensões (ASF). ASF requires insurance companies to set up technical provisions, in order to ensure the company’s future liabilities to its clientes and third parties. Technical provisions are extremely important for assessing a company’s financial status, because when they’re not properly constituted they can lead to insolvency (Barroso, 1998). Like any company in another sector, insurance companies are vulnerable to all the economic and financial circumstances that the country faces. Therefore, this research focuses on the relationship between the Non-Life and Mixed companies, specifically in the Health sector and the macroeconomic indicators that represent Portugal, in the period between 2006 and 2021. These results should be of interest to all insurers, shareholders and regulators as they help to understand the vulnerability of companies, in the face of future crises that the country may go through.
The insurance activity is distinguished, from all others, by its operating cycle. For an insurance company, income (premium received) precedes payments (compensations), thus constituting an inverted cycle (Guerreiro, 2022). For this reason, there is a great necessity for supervision in order to guarantee the solvency of this companies and their commitments. This monitoring is carried out by the Autoridade de Supervisão de Seguros e Fundos de Pensões (ASF). ASF requires insurance companies to set up technical provisions, in order to ensure the company’s future liabilities to its clientes and third parties. Technical provisions are extremely important for assessing a company’s financial status, because when they’re not properly constituted they can lead to insolvency (Barroso, 1998). Like any company in another sector, insurance companies are vulnerable to all the economic and financial circumstances that the country faces. Therefore, this research focuses on the relationship between the Non-Life and Mixed companies, specifically in the Health sector and the macroeconomic indicators that represent Portugal, in the period between 2006 and 2021. These results should be of interest to all insurers, shareholders and regulators as they help to understand the vulnerability of companies, in the face of future crises that the country may go through.
Description
Keywords
Provisões técnicas Doença Indicadores macroeconómicos Atividade seguradora Technical provisions Insurance activity Health Macroeconomic indicators