OBS_VALUE: Compulsory insurance and non-compulsory insurance contracted by natural persons residing in the country or by legal entities domiciled in the national territory, regardless of legal form, to guarantee risks in the country will be exclusively concluded in the country. The contracting of insurance abroad by individuals residing in Brazil or by legal entities domiciled in the Brazilian territory is restricted to some exceptions, such as coverage of risks for which there is no insurance offer in Brazil, provided that its contracting does not represent a breach of the Brazilian legislation. Legal entities may purchase insurance abroad to cover risks abroad, informing the Brazilian insurance supervisory body of this contract within the term and under the conditions determined by the Brazilian insurance regulatory body.