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Abstract

This research aims to shed light on the regulatory, legal, and Sharia principles governing the distribution methods of surplus in Takaful insurance companies, proposing the optimal approach for distribution that maximizes fairness to the stakeholders in insurance companies as much as possible. The research highlights the importance of managing insurance surplus in Takaful insurance companies, reflecting solidarity among contributors in bearing losses and reducing insured risks by collective donations. To achieve this goal, the research adopted an descriptive approach to present theoretical and practical methods for managing cooperative insurance surplus. The research emphasizes the significance of the surplus distribution system in balancing the principles of solidarity, achieving justice, and equality among members of the Takaful body, contributing to reinforcing the idea of Takaful insurance. This underlines the credibility of Takaful insurance companies and their adherence to Islamic Sharia provisions through their commitment to the opinions of the subcommittee of participative finance emanating from the Higher Islamic Council in Morocco. The researcher recommended the necessity of forming reserves and allocations for Takaful insurance companies before distributing the surplus to confront potential future deficits that may hinder theiroperations.

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51

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