قراءة في واقع و أداء الصكوك الإسلامية

الملخص EN

jel: P34; O16; G24Sukuk represent a financing instrument in compliance with Islamic law that allows the mobilization of savings with the aim of financing productive or commercial investment operations, in the framework of sharing actually realized profits or losses.

On this basis, the market of Islamic sukuk has expanded and developed with the beginning of the twenty-first century at the global level, due to its general acceptance and the safety it achieves in the face of financial and economic crises.

This paper dealt with the development and spread of the process of financing by means of sukuk to determine the increasing importance of this financing method, in order to work to expand its base in Islamic countries to take advantage of the funds suspended from its basic function, which is financing.

Key words: sukuk, financing, participation, banking, developmentJel Classification Codes: P34; O16; G24