A takaful company whose participants are primary takaful companies and that is subject to the provisions of the takaful company itself. This company acts as the reinsurer, assuming part of the risks covered by the original takaful companies in return for a share of the contributions. This model aims to distribute risk and enhance financial stability in the takaful sector, while adhering to the same Sharia principles governing takaful companies, such as sharing in profits and losses.