المشاركة المتناقصة و تطبيقاتها في المصارف السودانية : دراسة مقارنة

Abstract EN

This study discusses the rules of diminishing partnership formula (i.e., partnership ending into ownership), and its applications in Sudanese banking system.

The significance of studying this topic stems from the leading role that diminishing partnership plays in economic and social development, in addition to its tangible support for financial ability of banks.

However, this Islamic banking formula persists as a subject of controversy among contemporary muslim scholars of present Islamic banking jurisprudence.

Further, there is a real difficulty in framing this formula and affiliating it to any of the common named contracts since it implies more than one formula.

The study concludes that there is a shortcoming in defining partnership in the Sudanese Civil Transaction Act 1984 since it has been confined to contractual partnership only, and that muslim jurists of different schools of fiqh did not provide any definition for diminishing partnership.

The study resulted in that diminishing partnership is permissible according to sharia.

This permissibility comes in conformity with the findings of the Islamic fiqh Academy and up to the standards of the Accountancy and Audit Board of Islamic Financial Institutions.However, the most important recommendation of the study lies on the necessity of amending section 246 of the CTA, 1984 which defines partnership to embrace both ownership and contractual partnership.

Further, it is highly recommended that the definition and criterion of diminishing partnership laid down by the Islamic Fiqh Academy is worthy of being adopted with some modifications.

Further, a new legislation is needed to provide for and regulate the means of investment via partnership and partnership ending into ownership as useful means of investment side by side with other means together with issuing scientific circulars and organizing lectures, symposiums and conferences to propagate for this formula and negate any doubts around it.