صكوك المقارضة كأداة استثمار في أموال الوقف وإمكانية تطبيقها في العراق : دراسة تحليلية

Abstract EN

The endowment is a great Islamic economic system that contributes to social and economic development, and invests in many ways.

Among the contemporary methods for investing endowments are Muqarada instruments, as they are an Islamic alternative to investment bonds in usurious banks, and the first to be used by the Jordan Islamic Bank in the eighties of the last century, and they represent common shares in the speculative capital, which is of equal value, and has a prospectus that contains all the information required by Sharia, such as knowledge of the capital and distribution of profits, and it is tradable in the stock market if it mostly represents assets and benefits.

The research showed that it can be applied in investing endowment funds in Iraq by official endowment institutions or charitable societies, which contributes to the development of endowed money, encourages investors to engage in projects in various sectors of the Iraqi economy, and this provides job opportunities for young people, increases the volume of work.

Endowments instead of the current reality of these institutions in which administrative and financial corruption is rampant, and the return of endowed funds to the purposes of Sharia.