2013/2014 للفترة CAAT-GAM تحليل الملاءة المالية وتقييم المردودية في شركات التأمين : دراسة مقارنة لشركتي

Abstract

This study aims to identify the creation of insurance, various insurance elements of the process and the most important legal principles to the insurance contract. It also aims at determining itscomponents which are initially represented by the element of risk, the premium and compensation; this study also tackles the definition of insurance companies, their ratings and offer employments and investments in these insurance companies. Another objective of this paper work is highlighting the concept and importance of financial solvency and its mechanism, which is considered as one of the most important and modern definition. It is also part of the work of Basel 2 through the European and American models to avoid risks and which concerns the most important reformation in solvency. Additionally, this paper underlines the concept of costeffectiveness in insurance companies and methods offinancial analysis. This study ended in presenting the organizational structure and financial solvency in Algeria. Practically, it calculated allthe different indicators of financial balance, solvency ratios and margins of solvency ratios, proportions of profitability, and comment on all the indicators and ratios of Finance during the period under study (2013-2014)