  This paper introduces a Decision Tree Learner as an early warning system for
classification of the non-life insurance companies according to their financial
solid as strong, moderate, weak, or insolvency. In this study, we ran several
experiments to show that the proposed model can achieve a good result using
standard 10 fold crossvalidation, split train and test data set, and separated
test set. The results show that the method is effective and can accurately
classify the solvency position.
