عقد المرابحة في ظل القانون الجزائري وتطبيقاته في المصارف: المرابحة العقارية في شباك الصيرفة الإسلامية للبنك الوطني الجزائري (BNA)‎ نموذجا

الملخص EN

This study aims to understand the nature of the Murabaha contract and clarify its Shariah ruling and legal framework, given that it is one of the most commonly used financial products in Islamic banks and windows, especially with the emergence of new regulations represented by regulation 20-02 and instruction 20-03.

the study also examines the suitability of the environment for its application.

the necessary procedures for the real estate Murabaha contract in the national bank of Algeria were reviewed and studied from a Shariah perspective.

it is noted that regulation 20-02 and instruction 20-03 draw heavily from Shariah standard no.

08 related to Murabaha.

when studying this contract in the Islamic banking window of the national bank of Algeria, it was found that it relies on the laws introduced by the Algerian legislator.

however, there are criticisms: the use of the French language in related documents and the excessive number of procedures.

overall, the bank significantly relies on banking Murabaha according to Shariah principles.