Islamic Concept Of Insurance Future Potentials Of Takaful

(Imran Mangrio, Sanghar, Sindh)

ISLAMIC CONCEPT OF INSURANCE
Future Potentials of Takaful

Takaful is an alternative form of conventional insurance based on the concept of shariah principles. Muslim societies in different parts of the world are now practising Takaul scheme as their own way of sharing financial responsibilities to assist each other. They have invented an Islamic way of mutual assistance to deal with uncertainties of life.

Takaful is a social scheme based on the principles of brotherhood, solidarity and mutual assistance. It provides mutual financial aids and assistance to those who are members of the takaful scheme and voluntarily agree to contribute a certain amount of money for that purpose. It is a mutual agreement among the participants of the scheme. This has its origin from the concept of collective sharing of individual’s loss. Takaful, is being practised now as an alternate of conventional insurance system and is bounded by Islamic principles, rules and the law of Islam (Shariah).

Takaful is an Arabic word stemming from the verb “kafal” which means to take care of ones needs. Under this scheme, the members or the participants in a group agree to jointly guarantee themselves against loss or damage caused by specified perils. The entire group would assist the incumbent person from the fund they have created to alleviate (indemnify) his loss and or to provide him with financial help. Takaful is a legally binding agreement between all the participants of the scheme to pay any of the members who suffer a loss as specified in the takaful certificate (policy). Takaful scheme has been evolved from the teachings of Islam i.e. on the basis of the Quaran and the Sunnah  Takaful, generally means joint guarantee. It is understandings among a group of people (called the participants) who agree to reciprocally guarantee each other financially should any event (as defined in the contract) occur. The basic objective of a Takaful contract is to pay from a common fund, which is set up by the participants of the scheme. The fund thus created may be managed by the participants themselves or through professionals or by a registered Takaful Operator. The fund is created by the equitable contributions of the participants.. In order to ensure that a Takaful scheme operates within the principles of Islamic teachings, the transactional aspects of the system is subjected to Islamic contractual laws. Hence, Takaful contracts are based on the principles of Mudarabah, (limited partnerships) which means profit and loss sharing. The fundamental basis of Takaful scheme is that its operations do not involve any element which is not approved by the Shariah (Laws of Islam).

Historic Nexus
In some sense we can say that insurance appears simultaneously with the appearance of human society. We know of two types of economies in human societies: in ancient times, we can see insurance in the form of people helping each other. For example, if a house burns down, the members of the community help build a new one. Should the same thing happen to one's neighbour, the other neighbours must help. Otherwise, neighbours will not receive help in the future.

Takaful/ Islamic Insurance is not something new to the Islamic world. It has been going on for centuries, ever since the days of the Holy Prophet Muhammad (Peace Be Upon Him) and the early Caliphs. We know that in those days there were ships and trade caravans and they used to be exposed to the same risks that we face today. Ships could be sunk, caravans could be raided or catch fire etc. Given these dangers to trading activity, the early pioneers of Takaful were wise enough to formulate a system of mutual protection so that the members of a particular caravan or trade delegation could be assured of recovery in case they suffered a loss due to unavoidable circumstances. Thus the members of these trading enterprises would enter into a formal pact stipulating that in case of loss to one party, the others would contribute to make up that loss.

The only essential difference between Takaful at that time and Takaful today is that whereas they used to pay only after the loss, we today charge a considerate amount of what is known as a contribution before the loss, and at the end of the year after all the claims have been settled, it is returned back to the participants.

This early practice of Takaful or mutual indemnification even found expression in the first Constitution of Medina (Mithaq al-Madina) in the days of the Prophet and was the second system that was formally institutionalized by the Caliph Umar, the first being the Baitul Mal or Public Treasury. These developments at the state level meant that Takaful came to be formalized into a more secure system, with more accountability and more checks and balances. During this period, a number of Takaful products were evolved based not only around diya or blood money, but also dawaniya which was a sort of professional indemnity to governors and state functionaries.

Thus the system of Takaful became an integral part of trade and commerce in those days and this situation continued for several centuries upto the end of the First World War. The fall of the Ottoman Caliphate shortly thereafter meant that Takaful, along with the other state institutions that had safeguarded Muslim interests fell on bad times. While Takaful receded to the background, conventional insurance imposed by the western colonial powers took its place, and this continued for several decades. It was only in the 1970s with the revival of Islamic banking modes in the Middle East that modern-day Takaful also developed. The first Takaful company was set up in Sudan in 1979 which was almost simultaneously followed by another set up in Bahrain. The rapid growth of Takaful ever since, even in the non-Muslim world, only goes on to prove that it has withstood the test of time and is a viable alternative to conventional insurance.

What is Takaful?
The word Takaful is derived from the Arabic verb Kafala, which means to guarantee; to help; to take care of one’s needs. Takaful is a system of Islamic insurance based on the principle of Ta’awun (mutual assistance) and Tabarru (voluntary contribution), where risk is shared collectively by a group of participants, who by paying contributions to a common fund, agree to jointly guarantee themselves against loss or damage to any one of them as defined in the pact. Takaful is operated on the basis of shared responsibility, brotherhood, solidarity and mutual cooperation.

Essence of Insurance in Islamic Society
Ibn Abidin (1784-1836) was the first scholar in the Muslim world to discuss the meaning and legal character of insurance Islamic aspect of insurance has been under discussion since then. Opinions regarding legitimacy, adoption, and adaptability of insurance are numerous. Recently, however, a consensus was emerging for adapting insurance in the name of takaful and solidarity. As a result, several Islamic takaful and solidarity companies have been established since 1979.

As the essence of insurance could be seen in the system of mutual help in relation to the custom of blood money under the Arab tribal custom, Muslim jurists generally accepted that the concept of insurance does not contradict with the Shariah. In fact, the principle of compensation and group responsibility was accepted by Islam and the Holy Prophet. Muslim jurists acknowledged that the basis of shared responsibility in the system of `aqila', as practiced between Muslims of Mecca (muhajirin) and Medina (ansar) laid the foundation of mutual insurance.

As a complete religion, the teaching of Islam encompasses the essence of peace, economic well-being and development of the Muslim at the individual, family, social, state and `ummah' levels. To illustrate the importance of this relationship in a life of a Muslim, Islam calls for the protection of certain basic rights, viz.: - The right to protect the Religion, The right to protect the life, The right to protect dignity/honor, The right to protect the property and The right to protect the mind. It is also a generally accepted view that Islamic insurance was first established in the early second century of the Islamic era. This was the time when Muslim Arabs started to expand their trade to India, Malay Archipelago and other countries in Asia. Due to long journeys/voyages, they often had to incur huge losses because of mishaps and misfortunes or robberies along the way. Based on the Islamic principle of mutual help and cooperation in good and virtuous acts, they got together and mutually agreed to contribute to a fund before they started their long journey. The fund was used to compensate anyone in the group who suffered losses through any mishap. In fact the Europeans copied this, which was later known as marine insurance. But here question may arise in the mind that whether Risk Protection (insurance) against Tawakkul (total dependence upon ALLAH?  It is fact that none of human actions will change the Will of ALLAH for our destiny. Whether a person has insurance/Takaful or not has no effect on future events. However, we are instructed to take precautions and then fully trust and depend upon Almighty ALLAH : In a Hadith narrated by Anas bin Malik, one day Prophet Muhammad (PBUH) noticed a Bedouin leaving his camel without tying it. He (PBUH) asked the Bedouin, “Why don’t you tie down your camel”? The Bedouin answered, “I put my trust in ALLAH”. The Prophet (PBUH) then said, “Tie your camel first, then put your trust in ALLAH”

Role of Takaful in Islamic Economic system.
In the recent past, the Muslim world is being stirred with an endless enthusiasm and impetus to occupy its real place among the community of nations and contribute its due share and to its duties to humanity. Takaful is a service to Muslim Ummah (community) as a welfare scheme. Introduction of Takful is an example as to how the principles of Islamic Shariah can help to create new socio-economic mechanism based on equity, justice and fair play.

The objective of Islamic Economy is to create an exploitation free society and upliftment of the entire society as a whole. The Takaful system, which has been working for the welfare of the mankind is not in contradiction with Islam. The objective of Islamic Economic system is the promotion of welfare of people which lies in safeguarding their faith, their life, their posterity and their property. By ensuring and safeguarding these elements of the people, Takaful serves public interest and, therefore, can play the most important role.

An exploitation free society as Islam envisaged have provisions for adequate capital formation. The Prophet of Islam disapproved begging and encouraged capital formation. He advised a poor companion to sell all his belongings for purchasing an axe for collecting firewood and sell those in the market. The Takaful system will facilitate capital formation of individual households. This will motivate every individual for savings under Family Takaful (Islamic Life Insurance) and the collective surplus funds will be invested in the capital market. This will facilitate further utilization of resource and greater employments.
Islam is the second largest religion in the world with one and quarter billion followers. In all, Muslims form a majority of the population in over forty countries. Muslims live in 184 countries comprising about 20% of world population. Islamic countries and other countries with a significant Muslims in the recent past have encouraged the provision of financial services, including insurance, under Islamic principles. As a result many Takaful/Islamic Insurance companies have been established for providing insurance coverage both in the life and non-life sectors. These insurers generally known as Takaful operators are found not only in Islamic countries but also in Europe, North America and Australia. This type of modified insurance mechanism is expected to further influence the supply of and demand for insurance in the Muslim community.

Takaful has grown not only as an innovative financial instrument, but also on religious principles. The purpose of religion is the well being of mankind. Islam as a religion seeks to order human life so as to make it actualise the pattern intended for it by its Creator. Islam is not only a religion but an ideology in the sense that the Shariah, its law has given the Muslims a pattern of life with which to order their lives.

The Shariah is comprehensive, embracing all human activities, defining man’s relations with God and with his fellow men. The Shariah grew out of the attempts made by early Muslims as they confronted immediate social and political problems to devise a legal system in keeping with the code of behaviour called for by the Quran and the Hadith. The purpose of Islam is always to inject morality into the fabric of human relations. How the Muslims earn its livehood, how he spends his wealth and how his wealth is to be disposed of after his death all these are the stuff of Islam. In Islam, the human aspect is more important than the material one. It relies more on moral, ethical and human aspects than on the material aspects. This is something unique in the Islamic Economic system.
Prophet Mohammad (P.B.U.H) said,
“ One who eats to his hearts contents, while his neighbor starves, is not a Mumin“ (faithful)
Helping neighbours, poor relations and the distressed contribute to an exploitation free society based on the principle of brotherhood .

Understanding fundamental principles of Islamic Economic System is necessary in order to have a better understanding of the role of Takaful and its suitability in the Islamic Economy. For example, right of private ownership accorded by Islam is not absolute and unconditional. The ownership is a kind of trust only. An individual may privately own and manage any kind of wealth, but he can not do with them whatever he likes. He is to regulate the uses of wealth as per the Shariah Law. An individual can make joint investment to earn profit from his investment. Takaful is a means whereby investments of surplus funds are made by the Operators and profits are distributed to the Participants i.e. to the owners of the capital.

Another fundamental principle of the economic system of Islam is that it stands for equitable distribution of wealth. Islam encourage people to be selfless helpers for one another by arousing in them feelings of sympathy. Takaful is a system where people are encouraged to contribute money for mutual help in times of need. Thus Takaful comes in for help of distressed fellow by means of mutual cooperation and joint guarantee.

The Islamic Economic system combats the accumulation of wealth and its concentration in the hands of a small minority. The Islamic Law of inheritance provide for the shifting and distribution of wealth in a manner unknown in other legal and economic systems. It divides the estate of the deceased over a wide range of beneficiaries and not on a single heir to the exclusion of other. The nominee in a family takaful scheme is only a trustee and the policy money need to be distributed to all the heirs.
The Islamic system requires that wealth should be utilized as an instrument to serve the interest of the community at large. In the Islamic way of life, some special kind of levies are imposed. The objective behind them is to provide financial assistance to the people of lower income bracket from the money of the relatively better off people. In Islam, there are a various kinds of compulsory levies ranging from very high rate of 20% of the income to the minimum of 2.5% of income. This is an automatic mechanism of balancing income in the society. Islam makes it obligatory on every Muslim who possesses a certain limit of income upto one year to pay a certain percentage of it for the destitute and needy. This is called Zakah. It is so important part of Islam that the instruction of the payment of Zakah always comes next to Salat (prayer). The prophet described Zakah to be one of the five pillars of Islam.

Zakah is of course not a substitute of income tax. It is imposed on capital. Zakat has to be levied annually whether it is invested or not. Therefore, it is prudent for the owners and managers of the Takaful fund to invest it in production purposes. As a result, it induces that all the resources and wealth of the economy are employed continuously in the productive activities. By implementing Zakah system within the mechanism of Takaful, it helps to develop the economy towards balanced growth and prosperity.

Shariah Issues in Takaful and Conventional Insurance

Takaful is a shariah compliance mutual risk transfer arrangement which involves participants and operators. Shariah is based on the Qur’an and Sunah. Takaful as a concept that some extent is similar to conventional mutual risk sharing such as Mutual Insurance and Protection and Indemnity Club ( P and I Club ). It is a mutual sharing of risk based on the concept of Taawun (Mutual Protection).The difference between Takaful and conventional insurance rests in the way the risk is assessed and handled, as well as how the Takaful fund is managed. Further differences are also present in the relationship between the operator (under conventional insurance using the term: insurer) and the participants (under conventional it is the insured or the assured. In risk assessment (underwriting) and handling, Takaful do not allow what is called Gharar (uncertainty or speculation) and Maisir (i.e. gambling). In investment or fund management Riba (i.e. usury) is also not allowed.

These three Gharar, Maisir and Riba are the areas that must be totally avoided by the Takaful operation, and where it differs with the conventional insurance In order to avoid Gharar, there must be a complete clarity or full disclosure of any Takaful contract. Full disclosure is applicable on both sides, i.e. on both the subject matter and terms of the contract (scope of cover, etc). Its not allowable in to enter into a takaful contract if there is any unknown element on the subject matter and/or unknown exposure to the extent of the contract itself. As this ideal situation is hardly exist, the Takaful contract then need to be made in a way that there is no exchange of Gharar from one party to another. Maisir (gambling) is regarded as the excessive side of the Gharar. Whilst the participants (insured) may have an insurable interest in the subject matter, if the risk transfer (risk sharing in Takaful) contains any speculative element, the it is prohibited under the Takaful.

Riba (usury) is totally prohibited under the shariah law and under a Takaful arrangement. In order to avoid the Riba, Takaful treats participants’ contribution to the risk sharing scheme not as a premium in the way conventional insurance does. In Takaful terms it is treated as being a contribution (Mushahamah) in the form of donation with a condition of compensation (Tabarru). Furthermore, the pool of funds secured from those participants’ contributions or donations must be managed and invested in accordance with the Shariah. In the same way that Gharar and Maisir represent a continuous challenge for Takaful operators to ensure that pure Takaful arrangements are free of them, Riba free investment and fund management is also becoming a specialist discipline which requires more in depth elaboration.

Whilst risk is nature of human life, it is impossible to eliminate this nature from human life. What is not allowed in Islam is not the risk or uncertainty itself (so it need to be eliminated) - but selling or exchange of risk or risk transfer to the third party using sales/exchange contract that is not allowable. On the other hand helping each other in any situation including in the event misfortune is highly encouraged in Islamic teaching as ALLAH mentioned in the Qur’an.
“….Help you one another in Al Birr and At Taqwa (virtue, righteousness and piety); but do not help one another in sin and transgression….’(Al-Maidah : 2).
Sharing the risk with the purpose to help each other is therefore recommendable.

Shariah Issues in contract of Takaful and Conventional Insurance
As I mentioned above that word Takaful is derived from the Arabic root word kafala ‘mutual guarantee or protection’ and this drives home the basic difference between Takaful and Conventional Insurance. This difference is two-fold. One is the difference in concept and the other is the difference in contract.

The conceptual difference is that conventional insurance by its very definition is a risk-transfer mechanism. Takaful on the other hand does not entail risk transfer, but rather the socially more responsible task of risk-sharing. As for the contractual difference, if one looks at any insurance policy, it is a contract because it fulfils the ingredients of a contract and there exist two parties to the contract. There is an insurable interest involved and there is a consideration by way of premium. Therefore it is a contract of sale. In consideration of premium, the risk is transferred to the insurance company and in case of loss the insurance company pays cash in compensation for such loss the value of the item concerned. It is also a contract of exchange where money is exchanged for money.

Takaful on the other hand is not a risk transfer mechanism. The contract of Takaful is not a contract of sale or of exchange, but is rather a membership contract. One pays a contribution to become a member of a common pool and by virtue of becoming a member of that fund such a person is entitled to certain benefits under the rules of that fund. By this means Takaful distributes risks and losses to a larger number of participants which could mitigate the otherwise very damaging losses if borne individually. When we compare these two forms of insurance, conventional insurance and Takaful, we would soon come to realize why one is prohibited and the other permitted. In Islam, money for money exchange is prohibited because there is an element of direct interest that comes into play since there is always a lesser or greater amount on one side of the balance sheet.
Thus if you were to pay a premium of 10 Euros and get a claim for 10,000 Euros, you are getting far more than you have given and in the same currency that you exchange. So it is an exchange of the same species and it is getting more than what you have given. Hence it is direct Riba. There is also indirect riba in case of investments where conventional players can invest in riba-bearing instruments, while Takaful companies can only invest in Shari’ah-compliant, non-interest-bearing instruments.

Different Models of Takaful
There are basically three different types of Takaful models, namely, the Mudaraba model, the Wakala model and the Wakala-Waqf model. The Mudaraba model is based on Mudaraba, an Islamic mode of equity partnership and is basically a risk-sharing mechanism where the surplus is shared between the Takaful company and the participants in a predetermined manner. The sharing of such surplus and the profit so generated may be in a ratio of 5:5, 6:4 etc as mutually agreed between the contracting parties. Generally these risk-sharing arrangements allow the Takaful operator to share in the underwriting results from operations as well as the favorable performance returns on invested premiums. This model started off in Malaysia, the reason being that in Malaysia they started with Life Takaful and the Mudaraba model was more appropriate for life investments. This same model was continued when they entered general Takaful.

Meanwhile, the scholars in the Middle East formulated the Wakala or Agency model which is still the predominant form of Takaful in that part of the world. The Wakala model is a fee-based mechanism where the Takaful operator is only entitled to take out a fee upfront as the contribution, though it may also charge a fund management fee and performance incentive fee. Unlike in the Mudaraba model, it is not entitled to any part of the surplus, all of which belongs to the participants. It does not participate or share in any underwriting results as these belong to the participants as surplus or deficit.

In Pakistan, one benefit of being a late starter is that its scholars have been able to have a close look at both models and have refined these further to constitute what is known as the Wakala-Waqf model. The scholars who formulated this model felt that there should be a separate legal entity on whose behalf the Takaful operator should act as an agent (Wakil) and were inspired by the Islamic institution of Waqf or Perpetual Endowment to serve the purpose.

The Waqf is created by the shareholders of the Takaful company who would put in the seed money. Such seed money must remain as Waqf and cannot be used for claims, though it could be utilized for investments. The contributions received would also be a part of this fund and the combined amount would be used for investment, with the profits so earned being deposited into the same fund. Losses to the participants are paid by the company from the same fund while operational expenses incurred for providing the service are also met from it. Here, both the Takaful operator and the participants share a relationship through the Waqf. Since the Takaful operator will manage the enterprise on behalf of the Waqf it is entitled to a Wakala or agency fee. The participants are also governed by the Waqf rules, so that whatever claims they have, they get by virtue of being a member of that Waqf.

Although these various models are peculiar to certain countries or regions due to the historical developments we have outlined above, we also see some significant shifts of late. For instance, in Malaysia, a new player, Takaful Ikhlas works on the Wakala model, showing that they are flexible and are moving from a Mudaraba-based to Wakala model as they find it is more viable, and there is no reason why they would not be able to effect further refinements to this model as the Pakistani experience has shown.

Growth Potential & Future of Takaful
As we know, Takaful industry is still in its early stages of development. While the number of takaful operators has risen and more are expanding into new territories, currently, there are about 133 “Takaful” operators world-wide, while it’s doubled than in 2006. During last twenty seven years Islamic Insurance (takaful) has developed mainly in Sudan, Egypt, Saudi Arabia, Iran, Kuwait, Lebanon, Malaysia, Brunei, Indonesia, Singapore, U.A.E., Bahrain, Bangladesh, Nigeria, Tunisia, Bahamas, Belgium, South Africa, Switzerland, Australia and in the USA. Interestingly takaful is seen in the non-Muslim world as well. For example, in Singapore there are less than half a million (15% of total population) Muslims but at least two operators are now providing takaful scheme in Singapore. In non-Muslim countries, the scheme is also likely to grow if the operators can prove their worth in comparison to conventional insurance products. In Muslim countries, Malaysia seems to be the single most successful country in terms of takaful. In Singapore, about 22% of the present takaful policy holders are non-Muslims.

Most of the Islamic countries suffer from the common attitude that insurance is undesirable. There are mass non-awareness among the Muslims about risk management and insurance not to speak about takaful. In most of the Muslim dominated countries of the world insurance still accounts for less than only one percent of the country’s G.D.P. However various surveys have shown that the life and general insurance market has large potential to be exploited in Muslim countries, and in countries where Muslim are at-least 10% to 15% of total population . Takaful is likely to grow along with the conventional insurance schemes. But this is only when this new form of insurance should provide at-least equal, and better value, as compared to the existing conventional insurance policies.

By now Takaful like Islamic Banking has become a viable reality. Due to inherent Shariah principles which are universal in character, the Takaful business would be more appealing in the coming years for both the Muslim and non-Muslim communities.

Takaful (Islamic Insurance) has bright prospects and potentialities as a financially viable and competitive alternative insurance for the Muslim Countries, because most of the Muslim Countries having Islamic Banks have also welcomed takaful as a necessary complementary to Islamic Banking. Islamic Banking can not be fully Shariah based unless there is Takaful to take their insurance business. Therefore, Takaful like Islamic Banks have proved its viable reality and having its strides of expansion in almost all the Muslim Countries.

The confidence and faith of Muslim Countries in Islamic economic system is gaining solid ground. Recently the Heads of States and Governments of Bangladesh, Egypt, Indonesia, Iran, Malaysia, Nigeria, Pakistan and Turkey met in Dhaka on 1-2 March, 1999 for the Second Developing-8 (D-8) Summit with the objectives of implementing projects and programmes of co-operation that are of vital interest to their peoples. Among other issues, the heads of the State endorsed the proposal to enhance the capacity of existing retakaful company of Malaysia to meet the needs of member countries of Developing-8 (D-8). It was further agreed that the experts of these countries will meet to draw-up the modus-operandi and formulate the appropriate strategies to promote takaful and retakaful. It is heartening to note that takaful operators are organizing seminars and conferences on a regular basis and exchanging ideas and information’s to make takaful viable.

In July 2004, the regulators of Developing-8 (D-8) countries met in Malaysia and mechanism for cooperation among the Takaful regulatory authorities was evolved and it was decided that two working groups on the areas of education and training as well as financial infrastructure development to be framed and to be led by Malaysia and Egypt respectively. In June 2004 a memorandum of understanding was signed by the Islamic Development Bank with Bank Negara, Malaysia, which among others sought to promote and expand Takaful and retakaful business among Organization of Islamic Conference member countries. In June 2005, a twelve member Committee was established comprising regulators and Takaful practitioners of the Organization Islamic Countries (OIC) member countries. Recently the committee has identified and proposed action plans to address the gaps in the development of Takaful and Retakaful. The action plans have been divided in to following eight main areas:
1. To provide customized support for establishing Takaful companies in targeted jurisdictions.
2. To faster development of sound legal, Regulatory and Shariah framework for Takaful companies throughout the world.
3. To provide development of existing Takaful markets and investment overseas.
4. To promote development of basic and full range of Takaful products to meet wider expectations of customers.
5. To promote human capital support by way of education, training and research in the field of Takaful operation.
6. To create awareness among the Muslim Ummah regarding benefits of Takaful in socio-economic development.
7. To increase capacity and support for Retakaful arrangements in OIC countries.
8. To optimize existing framework of dispute resolution, in respect of Shariah and technical aspects of Takaful Industry.

Role of Government.
Government is to perform an active role in Islamization of insurance in the country. Islamization may take place in two ways. The first way is to restructure the whole insurance sector on Islamic foundations and the second is to allow some Islamic insurance companies or some old firms to transform their business on Islamic lines keeping the existing set-up as it is. These two approaches require different strategies on part of the government.

In the former case, the government may promulgate a regular detailed and codified law to reorganise the insurance industry in line with Shari’ah principles. This law should reflect the true spirit of mutual help and co-operation. All the elements making the present insurance practices un-Islamic (e.g. interest, gambling, gharar) should not be allowed in any circumstances. Some Islamic countries such as Malaysia, Bahrain and Sudan, have already enacted such laws which can be used as guiding examples.

However if the government opts the later approach, then it must make suitable changes in the existing Insurance Act to create favourable environment to new companies to be established on Islamic principles. Some laws are hurdle for running the business according to Islamic principles. Moreover the government must facilitate and encourage these companies providing them incentives such as tax exemptions in early period of establishment. This may help the existing conventional insurance companies to restructure their business on Islamic lines. A time frame may also be decided by the government for complete transformation of conventional Insurance business into Islamic Insurance.

Another function which the government should perform is reinsurance arrangement. Presently insurance companies, are having two kinds of re-insurance arrangement, (I) with the National Re-insurance Corporation, (ii) with foreign insurance companies. In both of these arrangement, the insurance company enters into a similar type of contract with the re-insurer, as one between an individual and the insurance company, including all un-Islamic element of insurance. For extending re-insurance service to the Islamic insurance companies government may establish a Fund, and all Islamic insurance companies should contribute a proportion of their written premium in this Fund. This proportion may be different for different policies. The objective of this fund should be to help the insurance companies in paying the claims. A proportion of this fund may be invested in profitable ventures according to Islamic principles and profit can be shared between the fund and the insurance companies.

Conclusion
A dramatic rise in the demand for Takaful Insurance is being predicted by market observers, as the population of Islamic countries becomes more financially sophisticated and more determined to invest in Shariah compliant products. Moreover, due to the ethical nature of the products Takaful ought to be attractive to both muslim and non-muslims. It is obvious that the potential demand for Takaful products is very large and the Takaful Industry is now poised for a Global take off.

The Global Takaful Industry is small in comparison to Conventional Insurance counterpart. Therefore, the market needs to gain worldwide brand recognition and exceed performance standard set by the Conventional Insurance Industry. It is nice to note that takaful operators are increasingly starting to realize that the ethical guidelines and transparency of their products underpin their offering appeal to both the muslims and more importantly the larger non-muslims communities.
The Takaful Industry is fast evolving and entering a stable development phase. However, only a few National Regulators have enacted a Takaful framework for the industry. Malaysia & Bahrain are leading examples of having progressive Takaful Regulation. Recently, Saudi Arabia & Pakistan have also established Regulatory Framework for Takaful business.

Imran Mangrio
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