Özet:

Banks are important institutions that balance the country’s economy and the financial sector. The banks also take their place in this sector. Participating banks have a permanent place in the world and in Turkey, with the sense of interest-free banking.

In the study; the participating banks have been discussed in a conceptual framework, their objectives, history and development process. In the world and in Turkey, the interest-free banking development process has been processed. The reasons for the need for participation in banking were discussed. The structural characteristics of participating banking, interest and profit share concepts, funding and funding activities are mentioned in the process. The data of six banks, including the Albaraka Turkish Participation Bank, the Kuwait Turkish Participation Bank, the Turkish Financial Participation Bank, the Ziraat Participation Bank, the Foundation Participation Bank and the Turkish Real Estate Participation Bank, which are operating in Turkey in 2019, have been examined. 1 January 2019 - 31 December 2019 consolidated financial statements and independent audit reports and consolidated profit/deficit statements were used for the accounting period. In the ratio analysis, the ratio is used: capital capacity, active quality, management quality, profitability, liquidity and market risk sensitivity. By comparing the ratio values of the participating banks, the performance of the banks was assessed.

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