الإقراض العرضي و تطبيقاته في المصارف الإسلامية

الملخص EN

The contingent lending is one of the most important aspects of bank credit, which cannot be practiced alone but must be included within the banking service.

The main contingent lending forms are the letter of credit (LC), the letter of guarantee (LG) and the banking acceptance (BA), however its practices in the Islamic banks as a classical operation disagree with sharia law, for that reason, the Islamic banking developed these formats by changing the point of suspicion to be acceptable in Islamic rules.

The aim of this paper is to clarify the contingent lending in The Islamic banks, while evaluate these alternatives through their developmental impact on the Islamic community in particular