طرق احتساب أرباح الودائع الاستثمارية في البنوك الاسلامية

الملخص EN

This paper discusses the assessment of utilization and profit allocation, and the measurement of distribution of profit in Islamic Bank.

Also, the process is not same in all Islamic Banks because it depends on the investment methods used by the bank.

This study concluded that the investment deposit can be graduated of basing proxy for consideration or on the Mudaraba.

As, for the practical form of the investment deposit contact it is the graduation of Mudaraba contract.

It was also discussed how to calculate the share of deposit from profit and how to distribute it, according to the different investment portfolios.

In addition to mentioning the methods used by Islamic Banks to calculate profit, namely the number method and the periodic evaluation method.