متطلبات الملاءة المالية لشركات التأمين التجاري و التكافلي : دراسة تحليلية مقارنة

الملخص EN

This study aimed to identify the similarities and differences between the solvency requirements of the commercial insurance companies (the solvency system in the USA, and the Solvency 2 in the EU) and the Takaful insurance companies (standard no.

11 according to the IFSB).

We found that the solvency requirements of Takaful were based on the principles of solvency requirements of commercial insurers, and largely based on the principles of the Solvency 2.

However, these requirements for Takaful insurance differ from those in commercial insurance companies, particularly in the way of assessing and covering solvency margin, in the type of investment, in the levels of intervention, in the use the interest-free loan to enhance the solvency of the participant fund, and in adopting the system of ORSA.