srjebmSRJEBMSRJEBM2788-9505https://doi.org/10.47310/srjebm.2023.v03i02.003Evaluation of Financial Performance of Iraqi General Reinsurance CompanyKafaa AliAl-borgeefZainabIsmail JassimAssistant Professor, Administration and Economics College, Mustansiriyah University, IraqGeneral Reinsurance Company of IraqThe research aims to identify the financial reality of the Iraqi General Reinsurance Company and identify its strengths to enhance it and weaknesses to address and improve it, as well as identifying appropriate financial criteria and indicators for evaluating the company's performance. The problem of the research was the company's inability to determine its financial reality and compare what was planned from the received premiums with what was achieved from them. The case study approach was relied on for the period (2010-2020) and the required data were collected using the planning and general budget and the annual reports of the company for the mentioned period. The researcher was reached a number of conclusions, the most important of which that the company suffers from weakness in the financial performance, as it witnessed a decline in the growth rate of reinsurance premiums, as well as a decrease in the revenues of reinsurance operations and the continued decline in the growth rate in the surplus, especially in the last years of the period under study, with a rise in the growth rate of compensation paid to the company due to weak review of reinsurance documents and the acceptance of high-risk documents.