1. After soliciting the opinion of the Shariah Supervision Committee, the company shall establish the rules under which participants shall share in the surplus realized in the participants' accounts, either collectively for all accounts or individually for each account subject to complete separation between the family Takaful insurance accounts and the accounts of other insurance types and classes; and provided that participants in one account may not share in the surplus realized in the other account.
    
2. The surplus in the family Takaful insurance account shall be determined with the knowledge and approval of the company's actuary.
    
3. The company may retain a portion of the surplus to form a contingency provision to counter future contingent circumstances, in addition to the technical provisions provided for in the Law.
    
4. The company may not distribute profits to the shareholders from any surplus realized by the participants' accounts, except for the consideration collected by the company for managing such accounts as prescribed under the Takaful insurance participation policy.

1. After obtaining the approval of the Ministry of Economy and the Securities and Commodities Authority, as the case may be, the company shall develop by-laws defining the participants who have the right to attend the company's ordinary or extraordinary general assembly meetings of the company. This shall include setting the criteria to be met by the participant to have the right to attend such meetings, either in terms of the size of his contributions, the period of dealing with the company, or other criteria. Such by-laws shall be forwarded to the Insurance Authority for approval.
    
2. The persons mentioned in the previous clause shall be invited to attend the said meetings via registered mail, provided that they are provides with all documents presented to the general assembly.
    
3. The aforesaid participants shall have the right to attend and discuss without having voting rights in the meetings.

A participant in the family Takaful insurance account shall have the right to receive a copy of the Actuary’s report on reviewing the account, and the company shall meet his request within ten business day.

1. In case the participant account assets are insufficient to meet the account liabilities, the company shall provide a goodwill loan (non-interest-bearing loan) to the participants' account.
    
2. The obligation to grant the goodwill loan shall be comprehensive subject to a maximum equal to the total of the company’s shareholders equity.
    
3. The company shall have the right to recover this loan from the surplus(s) realized in subsequent periods whether in one payment or several installments as decided by the company's general assembly.
    
4. In case the company does not provide a goodwill loan to meet a loss realized in the participants' account(s), the company shall be notified by the Director General to do so within fifteen days from the date of notification. If the company fails to do so, the matter shall be referred to the Authority’s board of directors to take a decision to suspend the company for the period the board deems appropriate.

1. The company shall ensure that its outbound or inbound Takaful reinsurance business must be compatible with the Takaful insurance basic principles and in pursuance to the directives and decisions of the Shariah Supervision Committee.
    
2. The company shall cede the outbound reinsurance business to Takaful reinsurance or Takaful insurance companies. In case such companies do not have the adequate capacity, or due to the requirements of distributing the liabilities and risks to a proper number of companies, the company shall have the right to deal with reinsurance companies.
    
3. The company may share the risk liability with Takaful insurance companies or insurance companies inside and outside the State.

1. The company shall establish a Zakat Fund to deposit the Zakat due on the company's transactions as permissible under its articles of association.
    
2. The Zakat Fund shall have an account independent from the other company's accounts, whether those related to the shareholders or participants. The Shariah Supervision Committee shall approve the method of managing the account
    
3. Disbursement from this account shall be made under a decision of the company's board of directors, and in accordance with the Islamic Shariah provisions and as approved by the Shariah Supervision Committee.
    
4. The board of directors of the company shall develop by-laws to regulate the operation and management of this Fund, provided that members appointed to manage it shall not receive any remuneration for their work in managing or supervising the Fund.
    
5. In all cases, the company must calculate the Zakat due on the shareholders and must announce it after the approval of the Shariah Supervision Committee thereon within the final financial statements for the fiscal year.