Evaluation des provisions techniques
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Imported Edition - Ships in 18-21 Days
Free Shipping in India on orders above Rs. 500
En vue de garantir la s�curit� des assur�s, la soci�t� d'assurance doit constituer des r�serves (provisions techniques) � partir de tout ou partie des primes. Ces provisions lui permettront de r�gler les sinistres et constituent donc une dette envers les assur�s. L'assureur pourrait �tre tent� de diminuer le montant de ces r�serves de mani�re � d�gager du r�sultat, en attendant effectivement les sinistres. Une telle politique mettrait en p�ril la continuit� de la soci�t� et au travers d'elle les int�r�ts des assur�s. Dans l'int�r�t des assur�s, la capacit� des soci�t�s d'assurances � faire face � leurs engagements doit �tre contr�l�e. Les provisions techniques qui sont un compte de passif sont constitu�es pour faire face aux sinistres futurs pour les risques dont la prime a d�j� �t� encaiss�e. Elles doivent r�pondre au principe impos� par le l�gislateur qui est celui des engagements r�glement�s et doivent � tout instant �tre repr�sent�es par des actifs �quivalents.
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