CASH FLOWS OF THE INSURER: ESSENSE AND CLASSIFICATION
In this article the author deepened the theoretical basis of the essence and definition of the cash flows of the insurance company. Discovered and analyzed the main approaches to the interpretation of the economic category of domestic and foreign scientists. Studied the specific features of insurance and its differences from other fields of business. Proposed own definition of the cash flows of the insurance company with the peculiarities of insurance as a sphere of entrepreneurial activity. Clarified the classification of the cash flows of the insurance companies.
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Keywords: cash flow, insurance company, insure, specific of insurance activity, the classification of cash flows. |
FINANCIAL INSTITUTIONS
Kachmarchyk Yana
postgraduate, SHEI «Kyiv National Economic University named after Vadym Hetman»
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