أهمية كفاية رأس المال في البنوك الإسلامية بالمقارنة مع البنوك التقليدية : دراسة لأثر انتقال بعض البنوك الإسلامية الأردنية من تطبيق بازل2 إلى تطبيق معيار IFSB2

Abstract EN

This study focuses on the importance of capital adequacy in Islamic banks, compared to traditional banks, After identifying the concept of capital adequacy and how it is identified in Islamic banks.

And comparing with traditional banks, It was then discussed the importance of capital adequacy in Islamic banks, the study ended with these important results, the principle of participation in the profit and loss which the investment accounts are based on makes the importance of capital adequacy in Islamic banks decreases compared to traditional banks.

But under commercial and competitive circumstances and obligation of following the banks' conditions, the part of the risk is born by the capital, which makes the capital adequacy in Islamic banks significant, but less than that of traditional banks.

And this is deduced by studying the impact of the movement of the Jordanian Islamic banks from the application of Basel II to IFSB2 which showed a positive relative effect on the capital adequacy ratio in these banks