خطابات الضمان المصرفية بين النظرية والتطبيق لدى البنوك الإسلامية

الملخص EN

The study aims to shed light on letters of guarantee as one of the most important contemporary banking services by defining its theoretical and legal framework and identifying how to work with it in Islamic banks through the research it was concluded that letters of guarantee are a modern banking custom to meet the needs of dealing in the current era and they are of a special legal nature that only some legislations have recognized in special texts and both traditional banks and Islamic banks are equal in providing them however its application in the latter depends on the necessity of conforming to the principles on which Islamic banking is based on.