التورق الإسلامي كبديل شرعي لأحد منتجات الهندسة المالية التقليدية : التوريق التقليدي

الملخص EN

The economic and financial environment is constantly changing, so it must be on the financial institutions to ensure its continued survival need to search for new financial instruments and products less expensive and lowest risk and check at the same time the highest return, and that was through the financial engineering tools and the most important of which financial derivatives, these innovations offer many of the features and benefits to customers by heding and coverage against risks.

So-called financial innovations and the most important financial derivatives as a tool of financial engineering tools, which increased the volume of transactions in recent years by remarkable way, and include several types such as contracts swaps and options contracts, as well as the securitization of debt, which is considered one of the most important financial innovations that brought the financial engineering in the late last century.

The Islamic Financial Engineering provided funding sources for the approval Shari'a, where is the Islamic instr-uments of the leading products invented by Islamic financial engineering using Islamic securitization mechanism and the development of standards and regulations Islamist be traditional banking securitization has made a new path taken by this technique in Islamic financial engineering to get the financing process legitimacy safe and risk-free