Index
A
AAOIFI standards
Financial Accounting Standard No. 12 (FAS, 12)
income statement
Paragraph, 3/1
statement of policyholders' revenues and expenses
statement of sources and uses of funds in zakah and charity fund
statements of changes in shareholders' equity and policyholders' surplus
statements of financial position and cash flows
Financial Accounting Standard No. 13 (FAS, 13)
access to capital, conventional versus takaful
accounting, rating issues
challenges, addressing ability,
Fitch's review
multiple applicable accounting standards
Shari'ah compliance
actuarial risk in takaful undertakings
Agency Theory (AT),
agilah
asset risk,
asset management capabilities issue
raised by retakaful,
Audit Committee
B
balance sheet analysis, of takaful undertakings risk
bancatakaful model,
arrangements between bank and TO
selling with brand names of Tos
selling with own brand name,
distribution channel
white label bancatakaful model,
Basel Accords framework
Basel I
risk-based capital in takaful
Basel Committee
board of directors (BoD)
additional organs of governance in
Audit Committee
Nominations Committee
Remuneration Committee
in shareholders' interests protection, difficulties
bonding, neo-classical model of CG
British mutual Equitable Life
business conduct in Islamic insurance, See also emerging markets
critical drivers for
data, collecting and sharing
educating markets and consumers on standards
ethical market discipline encouraging
financial inclusion, promoting
formal training ...
