CURRENT APPROACHES TO ASSESS THE FINANCIAL PERFORMANCE OF A COMMERCIAL INSURANCE COMPANY
CURRENT APPROACHES TO ASSESS THE FINANCIAL PERFORMANCE OF A COMMERCIAL INSURANCE COMPANY

Author(s): Eva Vávrová
Subject(s): Business Economy / Management, Evaluation research
Published by: Masarykova univerzita nakladatelství
Keywords: commercial insurance company; insurance industry; financial analysis; profitability; indicator; return on equity; return on assets; return on sales; technical provisions; premiums written;
Summary/Abstract: The aim of this paper is to evaluate current approaches to assessing the financial performance of a commercial insurance company as a financial institution specializing in covering the risks taken by economic entities. Its function is also reflected in the specifics of both, financial analysis and the evaluation of financial performance in the insurance industry, which differs significantly from other types of financial institutions in other financial sectors, typically from evaluating financial performance of banks.

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