عقد الاستصناع في البنوك التشاركية : قراءة في الضوابط و المخاطر التمويل

الملخص EN

The Istisna contract is considered on of the financing formulas in the Moroccan participatory banks that have not yet started dealing with it ,due to the various degrees of risks and the different problems it poses .

Historically it is known that the Istisna contract is not a newly established contract, but rather and old contract, which people have become acquainted with throughout the ages.

In the present era, who among us does not deal with the istisna contract in its simple and complex forms It really is a hit decade in the walks of life.

However modern legislation has allowed Islamic banks to finance the Istisna a contract, the activities and operations that fall within their services due to its many positives on the individual, institutions, companies and society in the end.

In this regard, this contract raises many questions related mainly to the controls and risks of financing with the Istisna contract in the field of banking transactions.