Revista Relatório de Gestão e Sustentabilidade do ano de 2018

UNIMED UBERABA • TAKING CARE OF YOU. THIS IS OUR PLAN. 112 113 d) OPERATIONAL RESERVE - Constituted in a general meeting, this is intended to cover the requirements of the Brazilian National Health Agency with respect to compliance with the solvency margin. The year-end balance was R$ 29.408.515 in 2018 and R$ 21.266.360 in 2017. e) BENEFITS FUND - the Cooperative Members Benefits Fund (FVC) was established in accordance with paragraph 1 of art.28 of Law 5.764/71 and will last for an indefinite term, and was approved at the general meeting on 10/12/2014. Its sole objective is to pay the premiums and benefits outlined in the Cooperative Members Benefits Program me . In 2018, the final balance was R$ 10.192.813, and in 2017, it was R$ 7.204.553. NOTE 29 - COMPOSITION OF ACCUMULATED SURPLUS/LOSSES Cooperative Activity Non-Cooperative Activity Total 12.935.319 1.136.537 14.071.856 12.935.319 1.136.537 14.071.856 (1.293.532) - (1.293.532) Total Surplus Surplus Allocation: Surplus from the Period Reserve Fund FATES (646.767) (1.136.537) (1.783.304) Surplus Available to AGO 10.995.020 - 10.995.020 NOTE 30 - ADJUSTED MINIMUM ASSETS AND SOLVENCY MARGIN The operators of the group’s health plan are still subject to the following requirements established by ANS Norms 209/2009, 227/2010, and 313/2012: a) Minimum Adjusted Assets Calculated by multiplying a variable factor "K", obtained from the annex of Norm 209/2009, by the base capital of R$ 8.503.232,69, readjusted according to the IPCA price index in June of each year. b) Solvency Margin The Brazilian National Health Agency (ANS) is responsible for supervising/monitoring the solvency margin (MS) of health operators, according to Norm 209, art. 6: "The solvency margin corresponds to the sufficiency of the net equity or capital equity adjusted for economic effects, in the form of regulating the provisions in paragraph 1 of article 22." The requirement for health plan operators in December 2018 was 70,520%. This requirement is increased monthly by 0,615%, and will reach 100,000% in December 2022. Unimed Uberaba ended 2018 with a solvency margin exceeding R$ 5,3 million (ANS requirement: R$ 52,8 million/Adjusted Net Equity: R$ 58,1 million). Due to adoption of Norm RN 430/2017 in 2018, there was an increase of R$ 60,5 million in the base for calculating the solvency margin, which represents 20,06%. NOTE 31– HOSPITAL/MEDICAL EVENTS HOSPITAL/MEDICAL ASSISTANCE The distribution of the balances from the auxiliary chart HOSPITAL/MEDICAL EVENTS HOSPITAL/ MEDICAL ASSISTANCE in the Periodic Information Document (DIOPS) for the 4th quarter of 2018 is in accordance with DIOPE Official Notice 1 of 01/11/2013 concerning individual plans signed subsequent to Law 9.656/1998, with medical and hospital coverage and fixed pricing. HOSPITAL/MEDICAL EVENTS HOSPITAL/MEDICAL ASSISTANCE ( Comprised of net values for rescission, recovery by coparticipation, and other recoveries) Healthcare Coverage with Fixed Pricing - Portfolio of Individual/Family Plans after Law 9.656/199 NOTE 32 - RELATIONSHIP BETWEEN ACTIVITIES UNDERSTOOD AS COOPERATIVE ACTIVITIES AND NON-COOPERATIVE ACTIVITIES Cooperative Activities (Main and Auxiliary) are services performed by cooperative member physicians and individuals that provide exchange services (operations between Unimed cooperatives), as well as additional areas required to perform their duties (hospitals, laboratories and clinics). Non-Cooperative Activities are services performed by physicians who are not members of the cooperative, and activities outside of the social purpose of the cooperative. Uberaba, 31 December 2018.              Medical Consulta tions Exams Therapies Hospitalisa tions Other Care Other Expenses Total Own Network 3.016.543 568 .007 115.927 1.277. 078 1.629.275 - 6.606.830 Contracted Network 310.617 3.090.212 217.470 4.881.249 2.904.814 90.624 11.494.986 Reimbursement - - - - - - - Eventual Exchange 78.374 70.583 7.600 580.144 349.823 490 1.087.014 Total 3.405.534 3.728.802 340.997 6.738.471 4.883.912 91.114 19.188.830 The grand total should equal the total in account 41111112                Dr Vitor Guilherme Maluf Curi, Director/President Dr Gustavo Roberto Carvalho Tiveron Administrative/Financial Director Rodolfo Aparecido Sousa Martins Accountant CRC-MG 116870 São Paulo, 1 March 2018 To Unimed Uberaba Cooperativa de Trabalho Médico Attention: Dr. Vitor Guilherme Maluf Curi Director/President Re: Opinion on Balance of Technical Provisions Dear Dr. Vitor, As the actuary legally responsible for Unimed Uberaba Cooperativa de Trabalho Médico (ANS register 35.406-6), and according to the requirements of the ANS in item 8.2.1 of the Annex to Norm 290/2012 of DIOPE on 27/02/2012, we present our opinion on the technical provisions based on the Actuarial Technical Note approved by ANS on 22/12/2009. We applied the methodology in the aforementioned Technical Note to calculate the provisions according to the norms, principles, and standards of actuary science, as shown below. 1) Provision for Non-Reported Occurred Events (PEONA): Calculated by assessing the growth factors via a run-off triangle, the subject of an ANS Actuarial Technical Note approved on 22/12/2009 (6785/2009/GGAME/DIOPE/ANS/MS) and updated for fiscal year 2014 through the Consistency Test (31/2014/DIRAD/GGAME/GEHAE)/DIOPE/ANS of 31/03/2014), and updated in August 2017 according to the provisions of Resolution 393. Calculation formula: Average of the previous 6 months for Net Indemnifiable Events in the fixed price modality x Technical Note factor. Technical Note factor in effect: 0,68832 Period Indemnifiable events in pre-payment June 2018 R$ 13.783.055,00 July 2018 R$ 14.514.950,51 August 2018 R$ 15.281.951,99 September 2018 R$ 14.337.823,39 October 2018 R$ 15.791.504,27 November 2018 R$ 14.730.558,37 Average R$ 14.739.973,92 PEONA in December, 2018: R$ 14.739.973,92 x 0,68832 = R$ 10.145.818,85 2) Provision for Writeoffs: Calculated by the method of Covering Capital Repartition, according to the ANS Actuary Technical Note of 29/09/2006 (3319/2006/ DIR.ADI[GEAOP]/DIOPE/ANS/MS). Current …………………. Non-current………….. Provision for Total Writeoff: R$ 119.880,34 R$ 218.873,78 R$ 338.754,12 We stress that the responsibility of this opinion is limited to the provisions for the writeoff of Non-Reported Occurred Events (PEONA), via actuarial methodology established in the aforementioned Actuary Technical Notes. Sincerely, Josué Bittencourt da Mota MIRA 535 Novatuarial Conultoria e Assessoria Atuarial