Elaboração do panorama do mercado segurador brasileiro em relação à regulamentação internacional de solvência

The research objective was to analyze the view of the Brazilian insurance market in relation to international solvency regulation. This study is characterized as to the goals as descriptive, and as to the procedures it is documentary. The population is 180 accredited Brazilian insurers accredited by SUSEP that publish their financial statements. Data analysis is qualitative, which is carried out through the content analysis of the selected explanatory notes and their place within the 13 prospects of Taylor (2012) texts. The survey found that although there is a growing awareness of stakeholders in governance and risk management of the Brazilian insurance companies, improvements are still necessary. The information risk assessment and solvency were shown quite so limited to SUSEP requirements. Few companies have detailed the specific risk profile, the limits of tolerance to risk as well as explanations of technical provisions. Furthermore, no insurer surveyed demonstrated difficulties as to the limits of the minimum capital required by Solvency II.