ANALYSIS AND EVALUATION OF FINANCIAL STATEMENTS OF INSURANCE COMPANIES

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.