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Abstract This study has analyzed and assessed the framework of the sufficiency of capital according to the Basel Agreement and the possibility of applying it to the Islamic banks, especially under the international banking demands for the implementation of the items of the new Basel agreement. These Banks face problems pertaining to how to assess the solvency of their capitals, which is basically related to the nature of the sources of that money which does not require a fixed turnover as it is the case in the traditional banks. Moreover, theoretically speaking, it can endure losses besides the different nature of the financial tools other than those of the traditional banks. From this perspective, the study has delineated a suggested framework to measure the sufficiency of capital that is consistent with the functional nature of Islamic banks and the risks they face within the banking crucible. To achieve this, the descriptive and analytical approach has been adopted along with the inductive one by diagnosing the nature of the problem and the factors that influence it, the reasons leading to it, and by analyzing the concepts and foundations that should be implemented according to the principles of the Islamic banking thought. This is meant to determine an accounting framework that can measure the solvency of the Islamic banking in a way that may increase and reinforce the efficiency and effectiveness of the control system in those banks, thereby increasing credibility of their function and endorsing their process and role in society. Hence, the suggested pattern has been tested according to an applied study relying on the data of the financial lists of some Islamic banks operating in Palestine. Finally, many important recommendations have been presented to support the implementation of the suggested pattern and universalize it on different Islamic banks.

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