إدارة الحساب الاحتياطي (الفائض)‎ في هيكل الصكوك

Abstract EN

Sukuk represent a tool utilized by Islamic institution in order to invest their surpluses or finance their needs.

Such institutions take provisions, reserves and other benefits acquired by the issuing manager.

In order to attract investors to invest in such sukuk, the issuing manager is under an obligation to deposit part of his private money, which corresponds to the amounts required for regular distribution in the reserve account.

Another option is to borrow the reserve money and to invest it for himself or mix it with his own money against a guarantee.

This research aimed to deal with this issue through a practical example of one type of the issued sukuk.