One of the most important factors in transparency of financial information is financial components. The present research is applied in terms of its purpose and in terms of its implementation method is descriptive and aims to provide a functional model for transparency of financial information in the insurance industry and to describe the components and dimensions of the final model. To do this research, firstly, by reviewing the literature, preparing the matrix of components and integrating the components of the components matrix together with the selection of the components of the element, were examined and interviewed by the experts and experts of the insurance industry and university professors, the final components of determining and classifying the factors of focus Regulations 88 of the Supreme Council of Insurance in four levels were adopted. The statistical population of this study was financial experts of the insurance industry, which totally estimated 1200 people. In this research, Kolmogorov Smirnov tests were used to determine the distribution of data, BMI and Bartlett's tests for the suitability of the sample and the partial least squares method For modeling, finally, using partial least squares method and SmartPlS software, a final model of research was developed. Using the model of this research, the level of transparency of financial information of each insurance company can be measured and ranked quantitatively
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