LA CAAR أثر تطبيق القواعد الاحترازية على النتائج في شركات التأمين : دراسة تحليلية للفترة 2015-2024 على مستوى شركة

Abstract

The study aims to highlight the positive impact of applying precautionary rules and optimal employment of relevant financial assets on the results of insurance companies in light of a market full of risks, local and international challenges, and fierce and sometimes unfair competition that reflects negatively on the turnover of insurance companies. In addition to the fact that the application of these rules is considered a legal necessity in the first place and its role in enhancing the financial solidity of the companyit has another impact that appears through the significant contribution in shaping the final result of the company by creating provisions for those technical obligations distributed over many years, as well as maximizing the financial results generated by various Financial investments, and to achieve the objectives of the study, a field study was conducted at the level of La caar Company which includes in its central administration the department of finance and asset management and the department of management control, the first concerned with the management of assets and the second with the technical management of liabilities, so the field study method was followed by collecting various information and annual reports, then carrying out an analytical study of the development of indicators of precautionary rules, as well as a standard study to demonstrate the positive impact of the application of those rules on results at la caar, The study proved the hypothesis that applying these rules contributes to the company’s net result, and in particular the management of the company’s financial assets has become a financial leverage that contributes effectively to raising the company’s net result and enhancing the solvency margin.