قراءة تحليلية لإصدارات الصكوك المحلية والدولية في إطار الهندسة المالية الاسلامية

الملخص EN

Islamic financial engineering has created fourteen different forms of investment Sukuk.

Through this research, we aim to study the diversity of the forms of Sukuk issued in the local and international markets between 2010 and 2019.

We found that the Murabaha Sukuk alone account for 40% of the total issued formulas, while the Istisna'a and Salam Sukuk did not exceed 1%.

The Murabaha, Ijarah, and Wakala Sukuk were the most used form in the Sukuk market, as they collectively cover 75% of the total Sukuk.

This means that the Sukuk market does not have parity in the quality of the issued Sukuk, and therefore it does not benefit optimally from the diversity created by Islamic financial engineering.