| Annotation: | Methods. The results are obtained through the use of methods: analysis – in the study of the basic theoretical, methodological approaches to assessing liquidity and solvency of an insurance organization; abstraction – in determining essential characteristics of liquidity and solvency; formalization – when determining the liquidity ratio; generalization – when establishing the relationship between the concepts of «liquidity» and «solvency» and their quantification for insurance companies.Results. The key differences between the categories of «liquidity» and «solvency» are characterized. It is substantiated that liquidity should be considered as a multilevel system of categories that integrates, in particular, the concept of assets liquidity, balance sheet liquidity, liquidity of a company on the whole. The existing classification of assets by the liquidity reduction degree and liabilities according to the term of maturity has been supplemented and deepened, taking into account insurer’s asset and liabilities specifics. It is noted that there is no agreement on the number and name of liquidity ratios in scientific publications, that leads to an artificial increase in the number of indicators and complicates the process of an insurance organization liquidity assessing. In addition, not all the researchers consider the availability of an insurance component in their publications. The necessity to specify and further systematize the indicators of liquidity and solvency assessment of an insurance organization is substantiated. Novelty. The formula for determining the balance sheet liquidity ratio has been improved, taking into account the essential characteristics of liquidity, namely the assets value and the time of their conversion, the magnitude of liabilities and their maturity. The author’s systematization of liquidity and solvency assessment indicators of an insurance company is offered, taking into account the national scientists publications. Practical value. The existing indicators are organized by authors into three groups, which gives a clear idea of the insurance company liquidity, the liquidity of the insurance activity and the insurer solvency. |
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