Аннотация
The need for performance analysis and business continuity assessment is becoming increasingly important. Not the last role is played by the worsening economic situation and the economic crisis that is developing against the backdrop of the Covid-19 pandemic that has swept the world. At the present stage of economic development, in connection with the acute problem of the financial instability of individual economic entities, it becomes necessary to accurately predict the insolvency and the likelihood of the risk of bankruptcy of the organization in terms of carrying out procedures aimed at determining the continuity of activities. The work is of an overview nature. The work used such economic methods of cognition as methods of selection and analysis of scientific information, a systematic approach, a method of comparison, and formal logic. The methods of selection and analysis of scientific information were used in the analysis of literature. The works of domestic and foreign scientists were supplemented by regulatory and legislative acts in the financial field. Sustainability analysis is based on the concept of business continuity. Continuity can be analyzed using different models and indicators, but all types of economic performance evaluation involve studying the company’s balance sheet. The application of the continuity mechanism reflects the real situation of the company’s stability and allows you to see problems in advance and avoid bankruptcy. The results of this study may be of interest both to supervisory and regulatory authorities, and investors, and internal services that control the financial stability of insurance companies.