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...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo
2015-08-01
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| Series: | Revista Contabilidade & Finanças |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772015000200223&lng=en&tlng=en |