معيار كفاية رأس المال المكيف حسب معايير مجلس الخدمات المالية الإسلامية و دوره في الحد من آثار مخاطر الائتمان المصرفي

Abstract EN

The study aimed to identify the role of Adjusted Capital Adequacy Indicator (ACAI) used by Islamic Financial Services Board in reducing the impact of bank credit risk.

The problem of the study stems from the fact that the credit risk poses a significant threaten that facing the banking system, since it represents the largest percentage of banking risks.

Accordingly, in order to create a favourable financial and banking environment, those risks should be avoided or reduced.

The problem of the study had been formulated through the following questions: Does the application of the ACAI by Islamic Financial Services Board leads to the reduction of the banking credit risk? Is it possible the application of this standard will protect bank deposits and maintain their stability? Is it possible to achieve banking soundness despite the existence of banking risks when applying ACAI? The study used the descriptive analytical method and some statistical methods.

The study main results indicated that the application of ACAI by Islamic Financial Services Board leads to accurate determination of financing granted to customers, which reduces the risk of bank credit; as well as leading to the protection of depositors and increase customer confidence.

The study main recommendations call for tackling some of the negatives items contained in the standard capital adequacy such as its discriminatory nature against the governments of developing countries; besides the call for allowing new credit agencies to enter the market to enhance competition.