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</topic><topic id="https://vocabulario.abcd.usp.br/pt-br/?tema=23526"><instanceOf><topicRef xlink:href="#term"/></instanceOf><baseName><baseNameString>CONTABILIDADE DE SEGUROS</baseNameString></baseName>  <occurrence>    <instanceOf>      <topicRef xlink:href="#scope-note"/>    </instanceOf><baseName><baseNameString><![CDATA[ O termo Contabilidade de Seguros resultou da compilação de apontamentos que ao longo de muitos anos o autor foi colhendo em resultado do exercício da sua atividade profissional na área dos seguros, primeiro como inspetor da extinta Inspeção Geral de Seguros, organismo na altura dependente do Ministério das Finanças, depois como técnico do Departamento de Supervisão do atual Instituto de Seguros de Portugal, organismo que supervisiona a atividade seguradora em Portugal.<p>Fonte: SANTOS, Jose Gonçalves dos. Contabilidade de seguros. 2.ed. Lisboa: Quid Juris, 2007.<p> ]]></baseNameString></baseName>  </occurrence></topic>  <association>    <instanceOf>      <topicRef xlink:href="#broader-narrower"/>    </instanceOf>    <member>      <roleSpec>  <topicRef xlink:href="#narrower"/>      </roleSpec>      <topicRef xlink:href="#https://vocabulario.abcd.usp.br/pt-br/?tema=23526"/>    </member>    <member>      <roleSpec>  <topicRef xlink:href="#broader"/>      </roleSpec>      <topicRef xlink:href="#https://vocabulario.abcd.usp.br/pt-br/?tema=23490"/>    </member>  </association></topicMap>