استخدام مؤشرات التحليل المالي في التعرف على أسباب عدم توزيع الفائض التأميني على حملة الوثائق بشركات التأمين التعاوني السعودية

Abstract EN

The aim of this study is to investigate the reasons why cooperative insurance companies in Saudi Arabia did not distribute insurance surpluses to policyholders, although the Law On Supervision of Cooperative Insurance Companies requires that: “10% of the net surplus shall be distributed to the policyholders directly", so, we used a financial ratios analysis approach, by measuring and determining the effect of liquidity, claims, expenses, and company's policy of controlling written premiums on the surpluses.

We found that the insurance companies in Saudi Arabia still suffer from difficulties in investing the written premiums to realize more profits, and that the volume of claims is high.

These findings could help insurance sector' stakeholders (policyholders, insurance companies and regulators) to better understand the barriers and causes that prevent the distribution of insurance surpluses and therefore take the necessary corrections