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Estructura de los Estados Financieros en Seguros

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Estructura de los Estados Financieros en Seguros

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Estados financieros en seguros

Created by

ELIEZER CATALAN
ELIEZER CATALAN
El Salvador

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Estructura de los Estados Financieros en Seguros
 

Estructura de los Estados Financieros en SegurosOnline version

Estados financieros en seguros

by ELIEZER CATALAN
1

Las primas no devengadas se reflejan en el pasivo como pasivo diferido.

2

El estado de resultados muestra la utilidad o pérdida del periodo y se utiliza para evaluar la rentabilidad.

3

El balance general de una aseguradora se conoce como estado de situación financiera.

4

Los siniestros ocurridos se registran en el ingreso del periodo.

5

Las reservas técnicas se clasifican como activo para mejorar los indicadores financieros.

6

Las primas emitidas siempre se reconocen como ingresos inmediatos.

7

El pasivo de una aseguradora solo incluye deudas a corto plazo.

8

El activo de una aseguradora incluye inversiones financieras para respaldar reservas técnicas.

9

El estado de cambios en el patrimonio no es relevante para las aseguradoras.

10

En el sector seguros, las reservas técnicas representan pasivos necesarios para cubrir siniestros pendientes.

 
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