دور الضمانات في العلاقة بين الديون المتعثرة و الأداء المالي للمصارف الإسلامية

الملخص EN

This study deals with the impact of the delayed debt on the financial performance of the Banks and the role of the guarantees as a mediating variation, the study aims at the concept of the de¬lay and the reason behind it and its effect on society in addition to the knowledge of the Islamic financial methods and the classic methods as well, Moreover there are also the awareness of the borrowing policies and the evaluation of the financial performance in the impeded banks and to know the kinds of the guarantees that are offered to the banks.

The problem of the study exists is that there is a problem that faces the banks in Sudan That problem has cor¬related with the financial impediment and the guarantees are offered by the agents for the stopping the delayed debt phenomenon and its impact on the bank financial performance.

The study adopts the de¬scriptive method so as to cover the theoretical sides, and the analytic method for examining the study hypotheses which are represented as follow.

The delayed debt has affected the financial performance of the banks, the delayed debt is affected by the offered guaran¬ty, the offered guaranty affected the banks financial performance, the delayed debt has negatively the financial performance in spite of the existence of the guaranty.

The study comes out with some of the results as follows the delayed debts affected financial perfor¬mance through its influence on the liquidity and the profitability and the capital of the bank, the delayed debts affected guaranty in terms of choosing the kind of the guaranty and the valve of the guaranty and the lawful evaluation of the guaranty.

The important recommen¬dations of the study are: the importance of adopting some policies that are clear in dealing with the delayed debts hence it affected the liquidity and the profit and the capital of the bank, to care of the of¬fered guarantees in terms of choosing the kind of the guaranty and the valve of the guaranty in addition to the lawful evaluation of the guaranty as this has great effect in getting back the financing and so improving the financial performance of the bank.