العوامل المؤثرة في تكوين المخصصات و الاحتياطات في شركات التأمين بالتطبيق على شركة التأمين الوطنية العراقية

Abstract

Among the Well - Known facts the insurance-companies face so many risks
resulting from its contractual commitments with their clients additional to
other dangers out of the companies activities , and investments . It means
the these companies should make their own allocations, and reserves in
order to meet their own burdens and financial losses of the future. The
research work emphasized the basic point of the problem which related to
the most important, and effective factors in the formation of allocation, and
reserves : These factors play a major parts in end results of the firms
activities, and the financial position of the insurance companies. The
researcher is of the opinion that among the most important factors in
formation of allocation and reserves are the laws and the rules of
interactions, the managerial experience, the nature, and volume of activities
the change in the level of prices, and the insurance operations. Through the
field and applied study of the National Insurance company, we reached the
conclusion that the previous factors are of major importance towards
forming the allocations, and reserves. The study recommended that more
freedom may be given to the management for making its percentages for the
allocations, and reserves.