Technical provisions
Technical provisions form the backbone of a company’s balance sheet. Insufficient provisions can jeopardise the interests of insured persons. FINMA uses a variety of procedures to determine whether technical provisions are sufficient. It defines a range of audit depths and complexities, from standardised basic audits to actuarial reserve reviews.
Number of technical provision audits in 2014
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FINMA’s multi-level approach to auditing technical provisions
![](../img/2014/en/Graph_Rueckstellung_2_En.jpg)
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- Technical provisions
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