A reading about the financial analysis of the financial statements of islamic banks : analysis of the financial statements of the algerian al salam and Baraka Bank

الملخص EN

Financial evaluation and analysis are among the basic and necessary guarantees for the growth and continuity of public and private Islamic banks.

It is also considered one of the most important methods used in evaluating performance, whether in financial institutions or in banks and business establishments.

In this research paper, we tried to address the most important financial analysis tools and evaluation methods used to know the financial position of the Algerian Salam Bank through the horizontal analysis of the bank's assets and the horizontal analysis of the liabilities of the bank, in order to know the financial position of the bank under study, as we analyzed the total assets of the budget and the result of the financial year.