:






  :





  :

 .  .












,


III





(Combined Ratio)


(Operating Ratio)



(times interest earned)


(Investment Ratio)



(Loss Ratio)









( , - )


( ua.ins.3.2.2)

 

- : .

- .

- .

() () .

, , , , , .

 

, . , , :

- ( 1)

- ( 2)

, , . , () .

 

( ) . - , () .

 

( ) , .

 

:

-

-

-

 

.

 

"" , - (ROA).

 

- :

1)

2)

"" , , , , . , , , , , .. .

, .

"" . , () .

 

:

- 1: -

- 2: - (/ , , ..),

- 3: - , , ,

 

- - , .

:

- : - ; - ,

- - - ,

- - , . .. .

 

( ) :

 

AAA

"a"

AA

"b"

A

"c"

BBB

"d"

 

( ) ():

1. :

) , "d ()", "BB"

) , "c ()", , : ) "b ()"; ) . "BB". .. , .

) III:

 

/ III

(non-life)

/ III

(life)

0.05

0.075

0.1

0.15

0.25

0.375

0.5

0.75

1.0

1.5

1.5

2.25

2.0

3.0

 

) ,

2. :

) :

) , 1 . . . ?(pi)uaBB?

) ?(pi)uaCCC? , 1 . . . ?(pi)uaCC?

 

( ) ():

1. :

- "", 320 . .

- "", 160 . .

- "", 80 . .

- "", 40 . .

- "", 20 . .

- "", 10 . .

- "", 5 . .

-

2. :

 

:

- 1:

- 2:

- 3:

- 4:

. ( , ), . 1 2.







( )





(account receivable turnover)


(total asset turnover)


III ( III)


(operating ratio)












(ROE)


(ROA)











(net profit margin)