دراسة القوائم المالية لشركات التامين : دراسة حالة الشركة الوطنية لتأمين

Abstract

This research aims at studying the financial statments of insurance companies. We dealt with the most important financial reports ( particularly : budget and the chart of findings calculation) produced by these companies. Companies of insurance often use complex technical methods in carrying out the different financial and accountant activities and operations. A fact which makes the treatment process ambiguous and difficult . To enhance and enrich, we tried to take the National company of insurance as a study case for their financial statments, through the use of financial analysis and based on financial ratios. As a conclusion, we came out with the following results : • The National company of insurance prepare and display their financial statement according to the financial accounting system . • The National company of insurance possess an important margin of solvency which it to fulfill its obligation, which supports the confidence of insured