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Advisor(s)
Abstract(s)
“O resseguro é uma das principais ferramentas de gestão de risco e capital à disposição das companhias de seguro.” (Baur & Breutel-O’Donoghue, 2005, pág. 3). O resseguro desempenha um papel significativo na atividade económica e financeira de qualquer país, continuando, no entanto, quase toda a sociedade a ignorá-lo.
O propósito deste trabalho passa por introduzir o tema, analisar os fatores responsáveis pelas variações nos resultados de resseguro e tentar perceber qual o impacto do resseguro nos resultados da seguradora. De forma complementar, tentar analisar o que acontece a esses resultados na ausência de resseguro.
A análise teve como base informação (pública e confidencial) da seguradora Tranquilidade, obtida e trabalhada durante a realização do estágio, de forma a adquirir a informação e conhecimentos necessários para o estudo das suas demonstrações financeiras.
Concluiu-se então que o resseguro constitui um custo para a seguradora. No entanto, não podemos esquecer que o mesmo é utilizado como método de estabilização dos resultados, na eventualidade de ocorrer algum sinistro ou conjunto de sinistros que possam alterar os resultados. Calculou-se, então, a taxa de sinistralidade a partir da qual o resseguro já passaria a ser lucro, em que os custos com sinistros já compensariam os prémios de resseguro pagos.
Reinsurance is one of the main tools of risk management of the capital utilised by insurance companies (Baur & Breutel-O’Donoghue, 2005, pág. 3). Reinsurance plays an important role in the economic and financial activities of any country, even though it is continuously disregarded by almost every society. The purpose of this research is to present the theme, to analyse the factors that determine the discrepancies of the consequences in the use of reinsurance and to understand the impact of reinsurance in the results of the insurer. Additionally, another point is to analyse what occurs to such results in the case of the absence of reinsurance. This analysis is based on (public and confidential) information obtained from the insurance company Tranquilidade and analysed during the internship period, with the main goal of gathering the information and knowledge for the study of its financial statements. In conclusion, reinsurance represents a cost for the insurance company. Nevertheless, we should not forget that this same tool is used as a method of stabilising results, in the event of any loss or of a group of losses that might, somehow alter these results. Finally, an estimate is made as to determine the accident rate where the reinsurance can turn out to become a profitable measure, and where the costs associated to the accident claims could, consequently, offset the reinsurance premiums paid.
Reinsurance is one of the main tools of risk management of the capital utilised by insurance companies (Baur & Breutel-O’Donoghue, 2005, pág. 3). Reinsurance plays an important role in the economic and financial activities of any country, even though it is continuously disregarded by almost every society. The purpose of this research is to present the theme, to analyse the factors that determine the discrepancies of the consequences in the use of reinsurance and to understand the impact of reinsurance in the results of the insurer. Additionally, another point is to analyse what occurs to such results in the case of the absence of reinsurance. This analysis is based on (public and confidential) information obtained from the insurance company Tranquilidade and analysed during the internship period, with the main goal of gathering the information and knowledge for the study of its financial statements. In conclusion, reinsurance represents a cost for the insurance company. Nevertheless, we should not forget that this same tool is used as a method of stabilising results, in the event of any loss or of a group of losses that might, somehow alter these results. Finally, an estimate is made as to determine the accident rate where the reinsurance can turn out to become a profitable measure, and where the costs associated to the accident claims could, consequently, offset the reinsurance premiums paid.
Description
Keywords
Seguradora Resseguro Resultados Insurer Reinsurance Results