Indicators to assess the financial position of insurers and sector benchmark
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This article aims to characterize the financial indicators used to assess the insurer and to compare them with published sectoral indices. The detailed objectives are as follows: • evaluation of the usefulness of sectoral indicators in the financial analysis of insurers, • description of financial ratios used in evaluating the financial condition of the insurer, • use of financial indicators in assessment of insurer Warta SA in 2009–2010, • making comparisons with the benchmark ratios published by the Financial Supervision Commis-sion. The article verifies the thesis that financial ratios used in assessment of insurers have a specific character and therefore cannot be compared with the sectoral indices published by the journal „Rachunkowość”. The correct comparison should be made with the sectoral indices published by the Financial Supervision Commission. The author used methods of qualitative of analysis (indicators of the dynamics and structure) and quantitative (ratio analysis).
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