Document Type

Original Study


Insurance companies play an important role in providing services and supporting the state's economy, and they participate in achieving the goals of development plans in the economic field, in addition to realizing many social and economic benefits. Therefore, it has become important to continuously evaluate the performance of insurance companies' activity in Iraq to know the level of their performance. One of the most important of these assessments is financial analysis. It helps in analyzing and interpreting data in a way that helps management determine the level of performance and give an image and personality to it, so that strengths and weaknesses are identified. Various analytical tools have been identified through which it is possible to determine and evaluate the level of performance, and the study has reached a set of important findings , There are some legislative problems in the company’s activity, Liquidity declined in 2010 and 2011 due to the lack of additional financial analysis, and recommendations, Draft a law that helps in activating the insurance sector, Emphasis on the use of modern technology to rotate the company's activity to help develop insurance services and enhance its national economic activity.