ANALYSIS AND EVALUATION OF FINANCIAL STATEMENTS OF INSURANCE COMPANIES

Authors

  • Eldor Nozimov Samarkand Institute of Economics and Service Senior Lecturer, Department of "Investment and Innovations"

DOI:

https://doi.org/10.55640/

Keywords:

Insurance companies; financial statements; financial analysis; solvency; liquidity; profitability; operational efficiency; ratio analysis; benchmarking; risk management.

Abstract

This article examines the methods and approaches for analyzing and evaluating the financial statements of insurance companies. The study focuses on the assessment of solvency, liquidity, profitability, and operational efficiency based on financial indicators. Special attention is given to ratio analysis, trend analysis, and comparative benchmarking of insurance companies. The research highlights how financial statement analysis supports risk management, investment decisions, and regulatory compliance. Based on empirical observations, the study identifies key strengths and weaknesses in insurance companies’ financial performance and proposes recommendations for improving financial management practices.

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References

1.Higgins, R. C. (2012). Analysis for Financial Management. McGraw-Hill.

2.White, G. I., Sondhi, A. C., & Fried, D. (2003). The Analysis and Use of Financial Statements. Wiley.

3.Cummins, J. D., & Weiss, M. A. (2014). "Systemic Risk and the U.S. Insurance Sector." Journal of Risk and Insurance, 81(3), 489–528.

4.Outreville, J. F. (2013). Theory and Practice of Insurance. Springer.

5.Grace, M. F., Klein, R. W., & Phillips, R. D. (2015). Insurance Companies: Financial Analysis and Performance. Risk Books.

6.Swiss Re (2021). Sigma Report: World Insurance Financial Performance Trends. Swiss Re Institute.

7.European Insurance and Occupational Pensions Authority (EIOPA) (2022). Insurance Financial Reporting Guidelines. EIOPA Publications.

8.Fabozzi, F. J. (2016). Bond Markets, Analysis, and Strategies. Pearson.

9.World Bank (2020). Insurance Sector Performance and Financial Reporting. World Bank Publications.

10.International Association of Insurance Supervisors (IAIS) (2020). Insurance Financial Analysis and Solvency Guidelines. IAIS Publications.

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Published

2026-03-13

Issue

Vol. 5 No. 03 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

ANALYSIS AND EVALUATION OF FINANCIAL STATEMENTS OF INSURANCE COMPANIES. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 695-698. https://doi.org/10.55640/

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