Constituição de provisões e passivos contingentes em planos e seguros privados de assistência a saúde

Abstract

The present study aimed to introduce a research about the constitution of provisions and contingent liabilities in plans and private insurance of healthcare, attempting to prove the applicability of accounting principles concerning the CPC 25 regarding the Normative Resolution No. 209 of the National Health Agency. Therefore, it was used the technical procedure of bibliographic research and documental review, in order to analyze and interpret the regulations, specifying, thus, the mandatory provisions to be constituted and theforms of measurement. Subsequently, through the comparative method it has been shown the differences and similarities between the two regulations regarding the constitution and measurement of technical provisions of the Private Plans Operators of Healthcare, as well as the contingent liabilities' rating. Thus, through the results obtained, it was concluded that in certain technical provisions, the OPS do not apply the provision concept in accordance with the CPC 25, whereas, the contingent liabilities are not covered by the Normative Resolution No. 209, which they should beestablishedaccording to the identified need by the OPS and regulated by the CPC 25 itself.