معايير الملاءة المالية لشركات التأمين التكافلي : دراسة مقارنة بين بعض الدول

الملخص EN

Through this study, we presented the solvency standards for Takaful insurance companies in Malaysia, the United Arab Emirates, and Bahrain, and then we made a comparison between these standards.

We have concluded that there are many differences between the solvency standards for Takaful insurance companies in these countries, especially with regard to investment, the assessment and the recovery of the solvency margin, levels of intervention, the requirements of interest-free loan, qualitative standards, and finally disclosure standards.

These differences occurred due to the dependence of these countries on different principles for the solvency systems of conventional insurance companies (traditional standards, solvency II applied in the European Union countries, and solvency standards in the U.

S.

A.

), and the attempt of these countries at the same time to adapt these standards to the principles of Takaful insurance companies.