مقاصة الديون النقدية: أحكامها الفقهية، وتطبيقاتها المصرفية المعاصرة

الملخص EN

In the modern times, the set-off is no longer an ordinary transaction performed between two parties of creditor and debtor; rather it has turned to be a widespread technical and machinery process involved by multiple parties not only in one country but at a global level.

Alike other banks, the Islamic banks also utilize the set-off for settling the debts arising from their transactions with other banks as well as their customers.

Therefore, explanation of the various modes and novel applications of set-off has become need of hour in order to explicate its legal rulings.

The researcher has adopted evaluative method and comparative analytical method, for explicating the novel models and applications of set-off and their mechanisms applied by the banks.

The major findings of this study include that the set-offs, which are being carried out between banks under the supervision of central bank in the clearing house or via the sponsoring organization of credit cards, are legal though they are not in line of juristic sense thereof because of failure in fulfilling one of the requirements.