مدى تقيد أنظمة الملاءة المالية لشركات التأمين التكافلي في كل من ماليزيا الإمارات العربية المتحدة و البحرين بمتطلبات الملاءة المالية المحددة في المعيار رقم 11

الملخص EN

11.

In this study, we tried to determine whether the solvency regulations of Takaful insurance companies in Malaysia, UAE and Bahrain comply with the solvency requirements set in Standard No.

11 issued by the Islamic Financial Services Board.

We have concluded that these countries apply some of the quantitative requirements addressed in Standard No.

11, particularly investment requirements, and the requirements of interest-free loan, but do not apply the requirements related to the assessment and the recovery of the solvency margin.

We also found that the qualitative requirements and disclosure requirements are very detailed in the solvency systems of Takaful insurance companies in the countries under study, especially in Malaysia and Bahrain, as compared to the requirements specified in Standard No.

11.