إشكالية تطبيق معيار كفاية رأس المال بالبنوك الإسلامية : دراسة تطبيقية على مجموعة البركة المصرفية

Abstract EN

The subject of capital adequacy is considered as an important topic in light of the global financial crisis, that it reflect the integrity of financial situation of the bank.

Both the supervisory authorities and banks is focused this standard including Basel Committee and it versions of the capital adequacy according to the requirements of each stage.

However, the various versions of the Basel Committee with respect to the standard of capital adequacy did not take the Islamic banks into account, and for that , some Islamic bodiesEspecially IFSB- has prepared and adopt Islamic standards suitable for structuring of the Islamic Bank's assets and resources.

The researcher through this article tried to shed light on the capital adequacy standard, according to the requirements of Basel on the one hand and the problem of its application to Islamic banks represented by Al Baraka Banking as an empirical case including Al Baraka Bank of Algeria.

and it has been reached that in spite of the existence of an Islamic standard of capital adequacy, however, this standard is still not occupy its proper place, the fact that what is issued by the Basel Committee deliver an international acceptance, which has made the Islamic banks seek to apply even if it does not fit their nature.