وسائل تفعيل مبدأ المشاركة في المصارف الإسلامية

الملخص EN

The research discusses an important topic of the topics related to Islamic banking which is the topic of the participations and to what extent do the banks deal out with them, as it was noted that the reluctance of the Islamic banks from dealing with participations for reasons that were mentioned in the research, which is something that contrasts with the theoretical foundation of the work of Islamic banking that emphasized the importance of dealing with participations based on profit entitlement in return for bearing the loss.

However, in practice, it was found that the proportions of these participations in the Islamic banks are small compared to the rest of the transactions that took a large proportion of the banks activities such as Murabaha and others.

After reaching this finding, the research poses solutions to activate the principle of participations and how to develop it and apply in practice, and increase its percentage in the Islamic banking business, so as to return the Islamic banks to the right track and the theoretical foundation upon which it was established to focus on disciplined Islamic transactions, especially the participations.