تقييم الأداء المالي لشركات التأمين التكافلي باستخدام النسب المالية : دراسة تطبيقية لعينة مختارة من دول مجلس التعاون لدول الخليج العربية للفترة (2013-2018)‎

الملخص EN

This study aims to highlight the reality of the symbiotic insurance industry especially in the Gulf Cooperation Council countries, and to evaluate the financial performance of a sample consisting of ten symbiotic insurance companies operating in these countries, using the financial ratios for the period (2013-2018) according to three criteria: efficient risk management, financial solvency, Liquidity, and administrative efficiency, as well as the efficiency of managing profitability, then these companies are arranged according to the best financial performance.

This study concluded that the symbiotic insurance is a very small part of the Islamic finance industry, but it is witnessing a continuous increase in recent years, and the Gulf Cooperation Council countries have one of the largest insurance markets in the world.

It also found that six companies from the sample, topped by two Saudi companies, have an efficient financial performance, while the rest of the companies lack the efficiency of financial performance that guarantees them financial viability and acceptable profitability.