The article covers the issues of the establishment, introduction, development of takaful insurance funds in Uzbekistan and the essence of the Islamic financial market, the study of scientific approaches to its modern Islamic financial instruments, as well as the scientific foundations of the mechanism and typology of the takaful insurance market; elucidates scientific and theoretical views on the content of takaful insurance funds as an economic category and its role in the global insurance market, and assesses the development and modern state of takaful insurance funds in the insurance market.

This article examines how financial stability in agriculture can be enhanced through the integration of budgetary, insurance and banking mechanisms of agricultural financing. The main purpose of the study is to assess the synergistic effect of combining government budget support, agricultural insurance and commercial bank lending in the context of Uzbekistan’s rural sector. The methodological framework includes a literature review, correlation and regression analysis, an insurance pricing model, credit risk analysis and the assessment of a farm capitalization index. The empirical database is built using statistics from international organizations such as the IMF, FAO, World Bank and OECD, as well as official data from Uzbekistan. The results show that higher public agricultural expenditure reduces the volatility of agricultural growth, expanded insurance coverage improves farmers’ access to credit, and insured loans exhibit significantly lower default probabilities. The relatively low farm capitalization index indicates that Uzbekistan’s agricultural sector is undercapitalized and constrained in terms of long-term investments. The authors argue that the integrated use of budgetary support, insurance schemes and bank lending should be viewed as a strategic direction for strengthening financial stability in agriculture and propose practical policy recommendations for agricultural and financial authorities.

This article reveals the role of pension provision and compulsory pension insurance in the social protection system of the population in modern states, as well as their significance in ensuring sustainable development. The study conducts a comparative analysis of the levels of compulsory, corporate, and private pension provision, their sources of financing, the range of participants, and functional characteristics using the pension systems of Germany, Italy, and the United States as examples. In addition, the regulatory role of the state in the pension system, the principle of intergenerational solidarity, the importance of funded pension mechanisms, and the impact of population aging on the pension system are highlighted. The article also compares the experience of certain foreign countries according to such criteria as retirement age, minimum insurance record, and the amount of insurance contributions. The current state of the pension system of Uzbekistan is substantiated, along with the factors affecting its financial stability under demographic changes, the need to improve compulsory pension insurance, and the priority directions of reforms. In conclusion, it is noted that the development of the funded component of pensions, the strengthening of actuarial assessment, and the harmonization of compulsory and voluntary pension mechanisms, while adapting international experience to national conditions, contribute to improving the efficiency of the pension system.

This article examines the activities of export credit agencies in providing financial support to exporters in conditions of global competition and market instability. It analyzes government mechanisms for stimulating foreign economic activity, the historical development of the export credit and insurance system, and key trends in the changing strategies of export credit agencies. Particular attention is paid to the transformation of export financing in the context of the global climate agenda and the transition to a green economy.

This article studies the description and classification of insurance reserves as an object of accounting and an element of financial reporting. In particular, the author's approach to the concept of insurance reserves is developed and conclusions are drawn, classifying them according to the criteria for their use.