Publication: Katılım sigortacılığında artan bakiye sisteminin incelenmesi
Abstract
Konvansiyonel sigortacılık sistemine alternatif bir sigorta olarak katılım sigortacılığı (tekâfül) ortaya çıkmış ve günümüzde giderek yaygınlık kazanmıştır. Önemi artan ve uygulaması giderek yaygınlaşan katılım sigortacılığı gelişme potansiyeli yüksek bir sektör olup, katılım sigortacılığının mevcut finansal sistemde payını arttırma ve sisteme entegre olma sürecinde gerekli kurumsal, hukuksal ve yapısal sorunların giderilmesi ve ihtiyaçların karşılanması önem arz etmekte, bu amaçla önemli adımların atılması ve düzenlemelere gidilmesi gerekmektedir. Bu maksatla çalışmada literatürde yeterince incelenmemiş bir konu olan katılım sigortacılığında artan bakiye hususu incelenmeye çalışılmıştır. Katılım sigortacılığında katılımcıların havuzunda poliçe dönemi sonunda ortaya çıkan ve artan bakiye adı verilen bakiyenin değerlendirilmesi durumu tartışılan bir konu olarak karşımıza çıkmaktadır. Her katılım sigortası şirketi artan bakiyenin değerlendirilmesine dair yönetmelikte yer alan yöntemlerden birini seçip -söz konusu yöntem hakkında müşterilerini bilgilendirmek koşulu ile- uygulayabilmektedir. Bu çalışma kapsamında katılım sigortacılığı ve artan bakiye uygulamalarına dair bilgi ve detaylar yer almaktadır. Bu çalışmanın amacı; artan bakiyenin değerlendirilmesi ile ilgili örnek ülke uygulamalarını da ele alarak artan bakiyenin katılımcılara dağıtılması, bir sonraki poliçe dönemi için ihtiyat olarak ayrılması ya da bağış olarak ilgili kurumlara hibe edilmesi gibi mevcut uygulamaların ışığında ülkelerdeki katılım sigortalarının artan bakiyeyi değerlendirme yöntemlerini ortaya koymaktır. Ayrıca, ülkemizde katılım sigortacılığı yapan şirketlerin artan bakiye uygulamalarına ve bu uygulamaların ekonomik ve finansal etkilerine dikkat çekilmesi amaçlanmıştır. Bu çalışmanın, artan bakiyenin dağıtılmasına ilişkin yaygın olarak kullanılan yöntemler ile konuya dair ülkemizdeki mevcut uygulamaların ekonomik ve finansal etkileri göz önünde bulundurularak artan bakiyenin en etkili değerlendirilme yöntemini belirlemede yardımcı kaynak olarak kullanılabilmesi hedeflenmiştir.
Participation insurance (takaful) has emerged as an alternative insurance to the conventional insurance system and has become increasingly widespread today. Participation insurance that has an increasing importance and whose implementation has been becoming more and more widespread, is a sector with a high development potential. It is essential to eliminate the necessary institutional, legal and structural problems during increasing the share of participation insurance in the existing financial system and integrating into the system and to meet the needs. For this purpose, important steps should be taken and regulations need to be made. To that end, the issue of increasing balance in participation insurance, which is a subject that has not been adequately examined in the literature, has been tried to be examined in this study. Evaluation of the balance occuring at the end of the policy period in the pool of participants and called surplus is a controversial issue in participation insurance. Each participation insurance company can choose one of methods contained in the regulation on the evaluation of surplus and implement it provided that they inform their customers about the method they have chosen. Information and details about participation insurance and surplus implementations are included in the scope of this study. The aim of this study is to present the surplus evaluation methods of the participation insurances in countries’ by also considering the sample country practices in the light of current practices such as distributing the surplus to the participants, leaving it as a reserve for the next policy period or donating it to the relevant institutions as a donation. In addition, it is aimed to draw attention to the surplus practices of participation insurance companies in our country and the economic and financial effects of those practices. It is aimed that this study can be used as an auxiliary resource in determining the most effective evaluation method of the surplus taking into account the widely used methods for the distribution of the surplus and the economic and financial effects of the current practices in our country.
Participation insurance (takaful) has emerged as an alternative insurance to the conventional insurance system and has become increasingly widespread today. Participation insurance that has an increasing importance and whose implementation has been becoming more and more widespread, is a sector with a high development potential. It is essential to eliminate the necessary institutional, legal and structural problems during increasing the share of participation insurance in the existing financial system and integrating into the system and to meet the needs. For this purpose, important steps should be taken and regulations need to be made. To that end, the issue of increasing balance in participation insurance, which is a subject that has not been adequately examined in the literature, has been tried to be examined in this study. Evaluation of the balance occuring at the end of the policy period in the pool of participants and called surplus is a controversial issue in participation insurance. Each participation insurance company can choose one of methods contained in the regulation on the evaluation of surplus and implement it provided that they inform their customers about the method they have chosen. Information and details about participation insurance and surplus implementations are included in the scope of this study. The aim of this study is to present the surplus evaluation methods of the participation insurances in countries’ by also considering the sample country practices in the light of current practices such as distributing the surplus to the participants, leaving it as a reserve for the next policy period or donating it to the relevant institutions as a donation. In addition, it is aimed to draw attention to the surplus practices of participation insurance companies in our country and the economic and financial effects of those practices. It is aimed that this study can be used as an auxiliary resource in determining the most effective evaluation method of the surplus taking into account the widely used methods for the distribution of the surplus and the economic and financial effects of the current practices in our country.