Analýza finanční výkonnosti pojišťovací společnosti

Abstract

This bachelor thesis aimed to perform a financial analysis and deviation analysis measure ROE of the insurance company Kooperativa a.s. . The objective of the thesis is to perform deviation analysis performance measure ROE due to CARAMEL method for period 2019 až 2023. Calculation of deviations is used the integral method. It was found the big volatility and significant impact presents return on financial asset, which reflect non-stable development in capital markets because of economic shocks due to Covid and Ukraine war. Significant was also impact ratio liquid asset to technical provisions. The gros premium measure is stabilising factor. It can be concluded that applied research approach and applied methods can serve to quality insurance analysis.