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Takaful Insurance

Term in Qoyod's Accounting Glossary — Practical definition with examples from the Saudi market.

What is Takaful Insurance?

Takaful is a Sharia-compliant cooperative insurance model in which participants contribute to a shared pool of funds (the takaful fund) used to indemnify members suffering defined losses, with surplus returned to participants and managed by an operator on a wakala or mudarabah basis.

How It Works

  • Participants contribute to the takaful fund (donation-based, tabarru).
  • Operator manages the fund on wakala (agency fee) or mudarabah (profit-share) basis.
  • Claims paid from the takaful fund.
  • Surplus distributed back to participants annually; deficit funded by qard hasan (interest-free loan) from operator.

Saudi Context

All Saudi insurance companies licensed by SAMA must operate on the cooperative (takaful) model under the Cooperative Insurance Companies Control Law. Saudi takaful covers motor, medical, property, marine, and life lines, with the cooperative surplus return mechanism distinguishing it from conventional insurance.

Example

A Saudi takaful operator collects SAR 100,000,000 in contributions, pays SAR 75,000,000 in claims, and incurs SAR 10,000,000 in operating expenses. Surplus = SAR 15,000,000 distributed pro rata back to participants per the takaful charter.

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