Effect of Economic Factors on Elements of Insurance Company Financial Statements
The insurance company plays a significant role in the formation of both liabilities and resources for their coverage. The paper studies the link between economic factors and elements of financial statements of the insurance company; the amount of cash flow and the intensiveness of its movement over a certain period of time are examined. The ratio between the cost of fixed assets and the volume of own and borrowed resources is revealed. The effect of economic factors on the volume of own capital is estimated.