التموبل الإيجاري في شبابيك الصيرفة الإسلامية في ضوء المعايير الشرعية لهيئة أيوفي : عقد التمويل بالإجارة لبنك ترست الجزائر أنموذجا

الملخص EN

The introduction of Islamic finance windows by the Algerian legislation at traditional banks has been widely accepted in the financial sector, leading to a financing products diversity in the banking area.

So IJARA financing is one of the most important of these new products.

As well, the IJARA financing contract with promise of sale, applied by Trust Bank Algeria, derives most of its clauses from the IJARA financing product adopted by Islamic banks, and it is widely consistent with them.

However, it has deviated in some partialities from sharia's standards controls related to renting and leasing by ownership of the AAIOFI, particularly with regard to the complete separation between leases and ownership and some of the tenant's obligations, the remedy and control of these points will make the contract in accordance with the provisions of the above-mentioned standard.

On the other hand, Islamic finance windows in traditional banks is a necessary transition in the development of the Islamic banking, but some researchers find it a useless step, as also the sixth legal standard of the AAIOFI dealt with traditional banks converted to Islamic banks particularly according to a specific timetable, in a clear reference to adopt the latter position.