The Term Structure of Interest Rates and its Impact on the Liability Adequacy Test for Insurance Companies in Brazil

The Term Structure of Interest Rates and its Impact on the Liability Adequacy Test for Insurance Companies in Brazil

<p>The Brazilian regulation for applying the Liability Adequacy Test (LAT) to technical provisions in insurance companies requires that the current estimate is discounted by a term structure of interest rates (hereafter TSIR). This article aims to analyze the LAT results, derived from the use...

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Bibliographic Details
Main Authors: Antonio Aurelio Duarte, Aldy Fernandes da Silva, Luciano Vereda Oliveira, Elionor Farah Jreige Weffort, Betty Lilian Chan
Format: Article
Language:English
Published: Universidade de São Paulo 2015-08-01
Series:Revista Contabilidade & Finanças
Subjects:
estrutura a termo da taxa de juros
International Financial Reporting Standards
provisões técnicas
teste de adequação do passivo
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772015000200223&lng=en&tlng=en

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http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772015000200223&lng=en&tlng=en

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