Demianchuk L.V., Assoc. Prof. Demianchuk O.I., The National University of Ostroh Academy Formulation of the problem. The experience of the leading countries’ financial markets shows that the role of insurers as institutional investors is continually increasing. The share of investment…

Demianchuk L.V., Scientific adviser: Ivanchuk N. V.                                                                National University of Ostroh Academy The article states that cash flows from operating, investing and financing activities are one of the key characteristics for any company or business. The author determines…