تقييم أثر التحول للصيرفة الإسلامية على الأداء المالي باستخدام معيار CAMEL: دراسة حالة مصرف المتحد للتجارة والاستثمار

Abstract EN

The study aimed to assess the experience the transition to Islamic banking for Libyan commercial banks for the case study of United Bank for Trade and Investment by comparing the financial performance of bank for the period before the transition and after the conversional to Islamic banking, where the bank’s performance was evaluated using the international CAMEL standard approved by the American banking evaluation system, which depends on the evaluation The performance of bank using five indicators: capital adequacy (C), assets quality (A), quality of management (M), profitability (E), and liquidity (L).

Where the financial position of the bank was evaluated for the last the year before the transformation, which is the year 2012 AD, and it was evaluated for the transformation according to the data of the last financial year, which is the year 2020 AD.

The study concluded that the bank maintained its general rating before and after the transformation, as it obtained a rating of 2 with a very good rating.

The results of the bank’s evaluation remained equal for three indicators: the capital adequacy index, the management quality index, and the liquidity index.

The profitability index achieved a better result after the transformation, while the assets quality index rating decreased after the conversion to Islamic banking.