تقويم أداء شركات التامين في ضوء مؤشرات معالجة المخصصات الفنية

Abstract

Abstract . This research investigated the performance evaluation of insurance companies in light of indicators relevant to the treatment of technical provisions. The research is well represented in the fact that, lack of accuracy of assessing technical provisions of insurance companies leads to disclose technical and financial accounts in unrealistic outcomes, which in turn may affect parties concerned to insurance companies. The research problem, on the other hand, is set to verify that, the financial ability of said companies is sufficient to fulfill its future liabilities. The research aimed to know the extent to which insurance companies are able to affect the assessment of technical provisions, as well as to measure the ability of insurance performance, to interpret and determine the enterprise" value in the Sudanese insurance market. The research on the other hand, used the analytical descriptive approach and the statistical analysis method, using the statistical program, Statistical Package for the Social Sciences (SPSS), to analyze the primary data through a questionnaire form distributed to the research community. The research hypotheses are represented in the fact that, insurance companies’ performance affected by the assessment of technical provisions. Lack of sound assessment of technical provisions affects negatively the equity of insurance policy holders. The commitment of the Sudanese insurance companies to the standards of technical provisions affects positively insurance market. The Sudanese insurance companies are committed to the international standards of performance evaluation. The research has reached a number of research findings, the most significant of which are that, lack of sound assessment of technical provisions affects negatively the equity of insurance policy holders. Technical provisions for the overall insurance companies, working in the Sudanese insurance market, are insufficient, as to meet such liabilities represented in the size of premiums for operations retained, which in turn may negatively affect the performance of insurance companies. Lack of reaction of insurance companies to any'“finaneial claims, is in fact retumed to lack of a sound assessment of technical provisions, which reflects a negative effect on the equity of insurance policy holders. Sudanese insurance companies do not commit the international standards of performance evaluation. The research suggested a set of recommendations chief among which are that, insurance companies should seek the help of actuaries experts to calculate the technical provisions, in a manner which guarantees its accuracy. Sudanese insurance companies should increase the technical provisions, in order to meet such liabilities represented in the size of premiums for operations retained, which in turn may reflect the positive impact on its performance.