أثر تصفية مصرف إسلامي مفلس على حقوق أصحاب الحسابات الائتمانية

الملخص EN

The study aims at determining the effect of liquidation of a bankrupt Islamic bank on the rights of credit account depositors according to the Companies law and Shari’ah conditions.

The researchers concluded that the full rights of the depositors in credit accounts must be guaranteed in all cases including the bankrupt Islamic bank liquidation, even if the assets of the Islamic bank are not enough to pay these rights; because of the characterization of credit accounts contracts as loans.

Shari’ah principles reflect the responsibility of the debtor in bearing losses as well as deserving profits resulting from exploitation of the loan.

Finally, the researchers made several recommendations; the most important one is a proposal for Islamic banks to cooperate with legally approved insurance entities or with the Deposit Guarantee Institution to guarantee payment of all credit depositors' rights.