{"id":69346,"date":"2025-07-14T12:07:30","date_gmt":"2025-07-14T15:07:30","guid":{"rendered":"https:\/\/insurancecorp.com.br\/pt\/?p=69346"},"modified":"2025-07-14T12:07:30","modified_gmt":"2025-07-14T15:07:30","slug":"nova-versao-do-manual-de-praticas-contabeis","status":"publish","type":"post","link":"https:\/\/insurancecorp.com.br\/pt\/2025\/07\/14\/nova-versao-do-manual-de-praticas-contabeis\/","title":{"rendered":"Nova vers\u00e3o do Manual de Pr\u00e1ticas Cont\u00e1beis"},"content":{"rendered":"<p>A Superintend\u00eancia de Seguros Privados (Susep) disponibilizou, em seu site, uma nova vers\u00e3o do\u00a0<a href=\"https:\/\/www.gov.br\/susep\/pt-br\/arquivos\/arquivos-regulacao-prudencial\/manual_de_praticas_e_procedimentos_contabeis_do_mercado_segurador_versao_julho_2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Manual de Pr\u00e1ticas e Procedimentos Cont\u00e1beis do Mercado Segurador<\/a>.<\/p>\n<p>A altera\u00e7\u00e3o trazida por esta vers\u00e3o do manual \u00e9 a inclus\u00e3o do item 3.5, que trata da escritura\u00e7\u00e3o cont\u00e1bil das principais opera\u00e7\u00f5es de securitiza\u00e7\u00e3o, especialmente aquelas que envolvem Letras de Risco de Seguro (LRSs), instrumentos de d\u00edvida vinculados a riscos de seguros e resseguros, emitidos por sociedades seguradoras de prop\u00f3sito espec\u00edfico (SSPE), conforme previsto na Lei n\u00ba 14.430\/2022.<\/p>\n<p>As opera\u00e7\u00f5es com LRS est\u00e3o regulamentadas pela Resolu\u00e7\u00e3o CNSP n\u00ba 453\/2022, que define, entre outros pontos, que cada opera\u00e7\u00e3o de securitiza\u00e7\u00e3o deve ser escriturada de forma segregada da contabilidade da SSPE. As demonstra\u00e7\u00f5es financeiras dessas opera\u00e7\u00f5es devem incluir o demonstrativo da situa\u00e7\u00e3o patrimonial, o demonstrativo das muta\u00e7\u00f5es do patrim\u00f4nio da opera\u00e7\u00e3o e as respectivas notas explicativas.<\/p>\n<p>O Manual tem como objetivo orientar a elabora\u00e7\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis exigidas pela Autarquia, e deve ser observado por todas as entidades supervisionadas \u2014 incluindo sociedades seguradoras, entidades abertas de previd\u00eancia complementar, sociedades de capitaliza\u00e7\u00e3o, resseguradores locais e sociedades seguradoras de prop\u00f3sito espec\u00edfico.<\/p>\n<p>A nova vers\u00e3o do documento est\u00e1 dispon\u00edvel no portal da Susep e j\u00e1 est\u00e1 em vigor. Acesse em\u00a0<a href=\"https:\/\/www.gov.br\/susep\/pt-br\/assuntos\/informacoes-ao-mercado\/solvencia-regulacao-prudencial-1\" target=\"_blank\" rel=\"noopener noreferrer\">Link<\/a>.<\/p>\n<p><strong>Assessoria de Imprensa Susep<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Superintend\u00eancia de Seguros Privados (Susep) disponibilizou, em seu site, uma nova vers\u00e3o do\u00a0Manual de Pr\u00e1ticas e Procedimentos Cont\u00e1beis do Mercado Segurador. A altera\u00e7\u00e3o trazida por esta vers\u00e3o do manual \u00e9 a inclus\u00e3o do item 3.5, que trata da escritura\u00e7\u00e3o cont\u00e1bil das principais opera\u00e7\u00f5es de securitiza\u00e7\u00e3o, especialmente aquelas que envolvem Letras de Risco de Seguro [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[74],"tags":[14673,14475,12684,1315,14225],"class_list":["post-69346","post","type-post","status-publish","format-standard","hentry","category-susep","tag-contabeis","tag-manual","tag-nova","tag-praticas","tag-versao"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nova vers\u00e3o do Manual de Pr\u00e1ticas Cont\u00e1beis | Revista Insurance Corp | PT-BR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/insurancecorp.com.br\/pt\/2025\/07\/14\/nova-versao-do-manual-de-praticas-contabeis\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nova vers\u00e3o do Manual de Pr\u00e1ticas Cont\u00e1beis | Revista Insurance Corp | PT-BR\" \/>\n<meta property=\"og:description\" content=\"A Superintend\u00eancia de Seguros Privados (Susep) disponibilizou, em seu site, uma nova vers\u00e3o do\u00a0Manual de Pr\u00e1ticas e Procedimentos Cont\u00e1beis do Mercado Segurador. 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