en Health Management and Economics Health Management and Economics Original Research Original Research <p>&nbsp;&nbsp;<strong>&nbsp; Background: </strong>Sukuk is a type of financial instrument backed by balance sheet and physical assets. This applied and descriptive study aimed at providing solutions to the problems faced by insurance companies in the health sector.<br> <strong>&nbsp;&nbsp; Methods:</strong> In this study, we achieved operational models by reviewing the release nature and mechanism of any of the securities and combining them.<br> <strong>&nbsp;&nbsp; Results:</strong> According to the model presented in this study, 2 problems could be solved: settling the past debts and avoiding future debts. This model was deigned based on asset backed securities.<br> <strong>&nbsp;&nbsp; Conclusion:</strong> Utilizing financing instruments (such as Sukuk), creating investment funds, and finding a solution to this problem, this study was conducted in 2 aspects: (1) models that are settling old debts of the organization, and (2) models that prevent debts in the future.<br> &nbsp;</p> Health insurance, Organization's debt, Service delivery 521 524 http://mjiri.iums.ac.ir/browse.php?a_code=A-10-3334-1&slc_lang=en&sid=1 Masood Abolhallaj mjafari@iums.ac.ir 200319475328460034168 200319475328460034168 No Budgeting and Performance Monitoring Center, Ministry of Health and Medical Education, Tehran, Iran. Seyed Mohammadreza Hosseini mhoseini67@yahoo.com 200319475328460034169 200319475328460034169 Yes Faculty of Management, Tehran University, Tehran, Iran, & Deputy of Department of Finance and Economic Affairs (Avapezeshk Holding), Tehran, Iran. Mehdi Jafari mejafaris@gmail.com 200319475328460034170 200319475328460034170 No Department of Health Services Management, School of Health Management and Information Sciences, Iran University of Medical Sciences, Tehran, Iran, & Health Management and Economics Research Center, Iran University of Medical Sciences, Tehran, Iran. Fatemeh Alaei 200319475328460034171 200319475328460034171 No Faculty of Management, Tehran University, Tehran, Iran, & Senior of Department of Finance and Economic Affairs (Avapezeshk Holding), Tehran, Iran.