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    Análisis teórico-práctico a la propuesta de la nueva reserva por insuficiencia de activos, a partir de su aplicación en una compañía de seguros mediana
    (2019) Botina Argote, Diane Paola; Jaimes Hernández, Diana Marcela; Laghi, James Loveday
    Before the financial risks to which the financial market is exposed, we find an important risk that is very present and can have great affectation in the insurance companies: this is the risk of reinvestment and / or risk of matching their assets and liabilities. Due to the fact that the liabilities that handle the insurance entities are the reservations linked to the sale of life insurances, the Superintendencia Financiera de Colombia (SFC) has come implementing methodologies that help to mitigate the above mentioned risks, as the calculation of the reservation of insufficiency of assets. The above-mentioned reservation must be constituted in cases where the cash flows that generate his assets of investment in different sections of the time are insufficient with regard to the awaited outflows of box derived from the payment of the indemnifications from the policies of life.