Ocena płynności i wypłacalności zakładów ubezpieczeń z polskiego rynku
The evaluation of liquidity and solvency of the insurance companies operating on the Polish market

Summary/Abstract: The purpose of the article is to analyze the situation of insurance companies in respect of their solvency and liquidity. Quota financial analysis has been used for this purpose, based on annual financial statements of 25 life insurers and 21 companies representing the non-life business. The new standards for the valuation of 8 selected ratios have been defined, based on methodology introduced by supervision authority in the period 1996 - 2000. Then, the value of these ratios for the period 2004-2007 was assessed for particular insurers.

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