Научно-методический журнал спецвыпуск №1 2021

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The topical problem of the analysis of a financial condition of the insurer is considered, the basic criteria of 
maintenance of stable activity are opened. The essence of the financial condition of the insurance company is 
determined, as well as the main indicators of the assessment of the financial condition of the insurance company 
are given.
АНАЛИЗ ФИНАНСОВОГО СОСТОЯНИЯ
СТРАХОВОЙ КОМПАНИИ
ШУРПЕНКОВА РУСЛАНА КАЗИМИРОВНА,
кандидат экономических наук, доцент, 
доцент кафедры учетных технологий и налогообложения,
Университет банковского дела 
(г. Львов, Украина)
ANALYSIS OF THE FINANCIAL STATUS 
OF THE INSURANCE COMPANY
SHURPENKOVA RUSLANA KAZYMYRIVNA,
Candidate of Economic Sciences, Associate Professor, 
Associate Professor of Accounting Technologies and Taxation,
University of Banking 
(Lviv, Ukraine)
SARAKHMAN OKSANA MYKOLAYIVNA,
Candidate of Economic Sciences, Associate Professor, 
Associate Professor of Accounting Technologies and Taxation,
University of Banking 
(Lviv, Ukraine)
САРАХМАН ОКСАНА НИКОЛАЕВНА,
кандидат экономических наук, доцент, 
доцент кафедры учетных технологий и налогообложения,
Университет банковского дела 
(г. Львов, Украина)
Рассмотрена актуальная проблема анализа финансового состояния страховщика, раскрыты основные крите-
рии обеспечения стабильной деятельности. Определена сущность финансового состояния страховой компании, 
а также приведены основные показатели оценки финансового состояния страховой компании.
In modern market conditions, the requirements for 
financial security of the insurance company are increasing. 
Therefore, the priority is not only the accounting of cash 
flows of the company, but also a comprehensive study of 
its financial condition and financial stability. The financial 
stability of the insurer is one of the most important 
characteristics of the insurance company’s behavior in 
relation to external and internal changes. The insurance 
process involves the management of funds that are at 
the entrance and exit and are temporarily delayed in the 
insurance company and paid by it in advance. However, 
the insurer’s accounts must have its own resources, which 
are profitable and ensure the viability of the company.
The main purpose of the analysis in insurance is to 
assess the financial condition of the insurance organization 
and the results of its financial and economic activities. By 
detailing, you can define the following goals:
•
determination of the actual financial condition of 
the insurance organization;
•
identification of factors influencing the financial 
situation in the insurance company;
•
determining the degree of influence on the financial 
condition of the insurance organization of various 
factors;
•
control over the stability of financial indicators.
The study of the financial condition of both enterprises 
and insurance companies was carried out by such scientists 
as M. Yu. Averina, M. D. Bilyk, I. V. Guzhavina, E. I. Davydov, 
O. G. De nisyuk, O. A. Zemlyacheva, O. A. Klepikova, V. O. Krav-
chenko, Ya. S. Lyarina, Yu. Yu. Moroz, S. V. Mocherny, T. P. Ni-
kolaeva, O. V. Pavlovskaya, G. V. Savitskaya, O. A. Ustenko, 
V. O. Fastunova, Yu. S. Tsal-Tsalko, A. M. Tsugunyan, 
O. V. Shevchuk, S. I. Yuri and others.
The financial analysis of an insurance company is, first 
of all, an analysis of its financial condition, an assessment of 
its reliability. The most important characteristic of financial 
and economic activity of any enterprise is financial stability. 
If the company is financially stable, it is solvent and has 

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