مدى تكيف البنوك الإسلامية لمعيار كفاية رأس المال حسب لجنة بازل 3 للتحوط من مخاطرالتمويل-دراسة تطبيقية مقارنة على عدد من البنوك الإسلامية مع الإشارة للتجربة الجزائرية خلال الفترة (2013-2020)-

Abstract

This study aimed to know the possibility of applying the capital adequacy standard issued by Basel IIIdecisions in islamic banks, because of its great importance in hedging against financing risks, and to achieve the objectives of this study, the descriptive approach, the analytical approach, and the case study approach were followed, where the annual reports of the islamic banks applied and the financial documents obtained were relied upon, and the study was divided into four chapters: The first chapter dealt with the basics about Islamic banks, and in the second chapter we reviewed the hedging against financing risks in Islamic banks according to Basel III, and the third chapter was allocated To present financing and its risks in the Islamic banks under study And the fourth chapter is the application of the Basel IIIstandard for capital adequacy in Islamic banks, The study concluded with a set of results, the most prominent of which is that Islamic banks have adapted to the application of the capital adequacy standard according to Basel III to hedge against financing risks, for which a large part of the total percentage is allocated for their coverage, even though this standard is not suitable for the characteristics of these banks