الاتفاق على استثمار الودائع النقدية المودعة لدى المصارف الإسلامية: دراسة مقارنة بين الشريعة الإسلامية والقانون الوضعي

الملخص EN

Islamic banks are a means of investment the deposits of persons who prefer to invest their money in way consistent with the Islamic sharia rules in order to avoid obtaining illegitimated interest as the case in the traditional banks.

the investment of monitory deposit subjects to an agreement concluded between the Islamic bank and the depositor.

this agreement, whether may set out in the contract of the deposit itself or as an independ condition / conditions set out therein, has been subjected to discuss by the traditional Islamic and the modern jurisprudence, and tackled in the standards adopted by the Islamic international institutions and the Iraqi central bank.

furtherfore, agreement give rise of several issues such as what are the main types of banking accounts, sorts of speculations how to determine the legal nature of the Islamic investment contract, and whether the Islamic bank can be descripted as an agent for the depositor by reason of exploiting the deposit in dealing with his client, or as intermediater or a speculator? developing the Iraqi Islamic banking legislation will be presesented in this article.