‎ تقييم أداء المصارف الاسلامية باستخدام نموذج ‏PATROL ‎

Assess the performance of Islamic banks using the ‎PATROL model A comparative ‎

The study aims to evaluate the performance of Islamic banks, which is one of the most important topics that occupied the researchers because of these banks have a prominent role in the economy, where can not ignore the role played by the banking system in general and Islamic banks in particular, despite their novelty, but proved their presence compared to conventional  banks.

As a result of the succession of setbacks, disturbances and financial bubbles, financial institutions in general and banks in particular have experienced several crises. They have used modern valuation models, which have been considered as early warning systems rather than traditional ones, which are limited to qualitative quantitative analysis to measure the risks to which the bank may be exposed.

One of the most recent models for evaluating banks’ performance is the PATROL model, which was first used in Italy (1993) and the most important components of the model (capital adequacy, profitability, credit quality, Organization and liquidity)..

Due to the importance of the subject, the PATROL model will be applied to the Islamic banks to evaluate their performance and to know the safety and position of each bank according to its rank. Each of the five components of banks is evaluated on a scale from (1) to (5) (1) 5) Indicates the worst performance This classification is based on the qualitative and quantitative information available and is considered necessary for the purpose of qualification for competition. The objective of the study is to evaluate the performance of Islamic banks using the PATROL model and to compare the performance of the Islamic banks in Iraq, Jordan and Saudi Arabia and to determine the degree of their ranking according to their performance and to determine the factors affecting the overall evaluation of the performance of Islamic banks in the light of the PATROL model.

The main conclusions of the study are weakness in some indicators (credit quality and Organization), the focus on Murabaha and the lack of use of other instruments such as participation and speculation. The main recommendations reduce the restrictions imposed on Islamic banks and publish the annual performance evaluation of Islamic banks to give a clear picture among customers about the level of the bank between Banks and the use of modern tools to keep pace with the current economic situation.