This chapter seeks to examine how technical provisions for insurance operations affect the financial statements of insurance companies listed in Amman Stock Exchange (ASE). The study aimed to determine whether these provisions have an influence on the financial statements of these companies. The sample for this chapter consisted of 21 insurance companies listed in ASE from 2019 to 2023. To test the hypotheses and assess the impact of technical provisions for insurance operations on the financial statements, a multiple linear regression model was utilized. The findings of the study revealed a positive influence of technical provisions for insurance operations on the financial statements of insurance companies. Furthermore, the results indicated that the variables of net unearned premium reserve and incurred claim reserve had an impact on the income statement, while the claims reserve variable did not affect the income statement. This is because insurance companies receive premiums in advance, some of which are not applicable to the current financial period. The study also highlighted the overall impact of technical provisions and their variables on obligating insurance companies to monitor and maintain provisions to cover all financial obligations for as long as they exist. Additionally, it emphasized the importance for these companies to ensure sufficient liquidity to meet their financial obligations on time.