تجربة بنك "المشرق الإماراتي" في التحول الجزئي إلى مصرف إسلامي من خلال مدخل النوافذ الإسلامية

الملخص EN

This paper aims to shed the light on the most important stage of the evolution of traditional banks, a shift from a conventional bank into an Islamic bank operating in accordance with Islamic law within the body legitimacy certified.

In particula,r we will focus through this research on the micro switch by opening Islamic windows through which Islamic services to be developed these windows later with the large volume of transactions by economic response to become a full Islamic banks and this according to the steps that must pass until the transition process to succeed.

We have chosen the UAE Mashreq Bank (Best Emirati for the year 2003 the Bank), to study the experience in the transition to work in accordance with the provisions of Islamic Sharia through the opening of the beginning of the Islamic windows since 2006, where they will be evaluate and study the impact of the establishment of Islamic windows on the liquidity, profitability and activity of the bank within the period mentioned above by using statistical methods for economic measure .

we found significant positive differences after the partial transformation and the opening of Islamic windows, comparing the pre- and post-transition periods.