recherches économiques
Volume 9, Numéro 11, Pages 11-28

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

الكاتب : قندوز عبد الكريم أحمد . نمر الشنطي أيمن محمد .


The main aim of this study is to find and explore the reasons that led the Cooperative insurance companies in Saudi Arabia to not distribute the surpluses insurance, keeping in mind that the insurance surplus in Takaful (Cooperative) insurance companies belongs only to the policyholders, and that the Law On Supervision of Cooperative Insurance Companies (Saudi Arabian Monetary Authority) had obliged Saudi Insurance companies to allocate10% from the surplus for policyholders. We used a Financial Analysis Approach to define the impact of 5 factors(Liquidity, Claims incurred, Total costs and expenses, the company's policy to control the premiums underwritten by turning it or not to reinsurance companies, and the lack of clarity of some items of the financial statements in insurance companies) on distribution of the surplus.

الكلمات المفتاحية

Cooperative insurance companies in Saudi Arabia, Financial Analysis Approach, Distribute the surpluses insurance