სადაზღვევო კომპანიების რეზერვების როლი კომპანიის ფინანსური მდგრადობაში და მათი მართვის ინსტრუმენტები

Insurance activities are the only means of protection against the risks in the modern period. Despite the fact that in the 80s of the twentieth century as a business activity, as well as in the public sector, risk management, the role of insurance has not decreased. Insurance As a business venture is based on the principle of profit, the internal anatomy of activity involves a large dose of social impact. Insurance protection means compensation for losses in case of risks. Therefore, the financial condition of insurance companies is of utmost importance to fulfill the insurance liability. The insurance sector plays an important role in the economy of the country. Taking into consideration international experience, insurance companies provide long-term financing mainly through the capital market. Besides the fact that insurance companies provide compensation, business entrepreneurs maintain business interruptions, physical entities and material status. They are one of the most important providers of temporary free financial resources of the capital market. In case of realization of risks, due to the specific nature of the insurance, the insurance resources are important in the structure of the company for the fulfillment of the obligation. Insurance Reserves With the company's solvency, it preserves financial sustainability. The aim of the Master's Thesis is to study the state of insurance companies operating in Georgia in accordance with the rules of formation of reserves. Properly calculating the volume of reserves protects the company from risk of bankruptcy and thus protects the individual or legal person of indirect insurer by compensating the damages. Thus the topic of the Master's thesis is actual in several directions. The solvency and competitiveness of the insurance company is an opportunity to protect the risks of insured by the population, a significant indicator of market development assessment. Based on this, the research is aimed at evaluating the solvency of Georgian insurance companies.