Major indicators of analysis of insurers’ investment activity

The article is devoted to topical issues of economic nature, selection and use of economic indicators in analysis of insurers’ investment activity. The author determines the main criteria of permissible investment activity, such as different assets covering the insurance reserves and share of variou...

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Main Author: O.O. Poplavskyi
Format: Article
Language:English
Published: Zhytomyr Polytechnic State University 2016-12-01
Series:Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
Subjects:
Online Access:http://pbo.ztu.edu.ua/article/view/91616
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author O.O. Poplavskyi
author_facet O.O. Poplavskyi
author_sort O.O. Poplavskyi
collection DOAJ
description The article is devoted to topical issues of economic nature, selection and use of economic indicators in analysis of insurers’ investment activity. The author determines the main criteria of permissible investment activity, such as different assets covering the insurance reserves and share of various types of investments in assets and capital on the base of the results of summarizing recent public requirements of key banks to insurance companies in Ukraine. The recommendations of the insurers’ analysis approved by the regulatory bodies in Ukraine (the State Commission for Regulation of Financial Services Markets), Belarus (the Ministry of Finance) and Poland (the Financial Supervision Authority) are not left without author’s attention. According to the results of comparing using of different indicators, like the return on equity and investment, their strength and weaknesses are identified and the improving the scales of their assessment are proposed. The article singles out the main indicators which can be adapted to national features+ and used for management decisions and regulation of investment activities of insurers.
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spelling doaj.art-602b8f9dc3c6489b9f135f56915dd0172022-12-22T02:43:06ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17491994-17492016-12-012-335325338Major indicators of analysis of insurers’ investment activityO.O. PoplavskyiThe article is devoted to topical issues of economic nature, selection and use of economic indicators in analysis of insurers’ investment activity. The author determines the main criteria of permissible investment activity, such as different assets covering the insurance reserves and share of various types of investments in assets and capital on the base of the results of summarizing recent public requirements of key banks to insurance companies in Ukraine. The recommendations of the insurers’ analysis approved by the regulatory bodies in Ukraine (the State Commission for Regulation of Financial Services Markets), Belarus (the Ministry of Finance) and Poland (the Financial Supervision Authority) are not left without author’s attention. According to the results of comparing using of different indicators, like the return on equity and investment, their strength and weaknesses are identified and the improving the scales of their assessment are proposed. The article singles out the main indicators which can be adapted to national features+ and used for management decisions and regulation of investment activities of insurers.http://pbo.ztu.edu.ua/article/view/91616analysisinvestment activitymethods of analysisinsurance company
spellingShingle O.O. Poplavskyi
Major indicators of analysis of insurers’ investment activity
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
analysis
investment activity
methods of analysis
insurance company
title Major indicators of analysis of insurers’ investment activity
title_full Major indicators of analysis of insurers’ investment activity
title_fullStr Major indicators of analysis of insurers’ investment activity
title_full_unstemmed Major indicators of analysis of insurers’ investment activity
title_short Major indicators of analysis of insurers’ investment activity
title_sort major indicators of analysis of insurers investment activity
topic analysis
investment activity
methods of analysis
insurance company
url http://pbo.ztu.edu.ua/article/view/91616
work_keys_str_mv AT oopoplavskyi majorindicatorsofanalysisofinsurersinvestmentactivity