القدرة التنموية للفائض التأميني لدى مؤسسات التأمين الإسلامية : بين التأصيل النظري و التطبيق العملي

الملخص EN

The insurance surplus is one of the most important features available to Islamic insurance institutions, through which participants (the insured) can take two roles, one is the role of the insured and the second is the role of the beneficiary of these surpluses whose use varies according to the institution and the agreement between the shareholders and subscribers, and we aim from this article to reach the effect of using This surplus is at the economic level from investments, and at the social level from charitable works, and at the level of the institution and the participants.

It has been concluded that the financial surpluses can play a major role when exploited in the aspect of investments during the financial cycle, and if there are surpluses waived by their owners or it was agreed to Spending it on charitable causes, for it is considered a destination for goodOr the institution can transfer it to the reserves if the institution is in its infancy or there is great competition.

In fact, we find that most institutions take advantage of these surpluses to reintegrate them into their reserves and distribute a few of them to the participants, and at the same time there are those who exploit them for charitable purposes.