آليات استثمار صندوق المشتركين في شركات التأمين التكافلي : دراسة تحليلية على بعض شركات التأمين التكافلي النشطة في السعودية

Abstract EN

This study aims to clarify the mechanisms adopted by the takaful insurance companies in investing the assets of policyholders, where the study was conducted on a group of takaful insurance companies active in the insurance market in the Kingdom of Saudi Arabia, using the annual financial statements of these companies, and exploring ways to invest them in the assets insurance policyholders.

the study found that most takaful insurance companies invest a certain percentage of the assets of insurance policyholders according to the agency model with a wage, mudaraba or mixed model, and these investments were characterized by their Islamic nature by investing in : mudaraba and murabaha deposits, Islamic investment funds, Islamic instruments, trading in Islamic financial markets.