A Resposta Financeira das Seguradoras à Pandemia: Uma Abordagem pelas Demonstrações Contábeis.

The COVID-19 pandemic has brought a series of challenges to various economic sectors around the world, directly affecting the insurance industry. In this sense, the purpose of this article is to address the financial response of insurance companies HDI, Liberty and Mapfre during the pandemic, focusing on the period from 2020 to 2022, through an analysis of the financial statements. In light of what has been mentioned, the general objective of this article is to carry out a comprehensive assessment of the financial impacts generated by the pandemic, focusing specifically on insurance companies, as well as understanding how they adapted to the challenges imposed. This assessment will be conducted through detailed analyzes of the financial statements, with an emphasis on key indicators of liquidity, debt and profitability. The research method adopted is based on the investigation and collection of data available on the insurers' institutional websites. The relevance of understanding how this sector, which plays a crucial role in managing risks for society, responded to the crisis. As a theoretical reference, Insurance in Brazil and Analysis of Financial Statements will be addressed. The research is characterized as applied, with qualitative and quantitative approach methods, a predominant descriptive objective and data collection as a technical procedure. Based on the research carried out, it was identified that insurance companies adopted specific approaches and different responses in the face of the scenario imposed by the pandemic. [ABSTRACT FROM AUTHOR]