نحو نموذج إسلامي لصكوك الإجارة في الإجارة المنتهية بالتمليك

Abstract EN

Sukuk Al-Ijarah is one of the Islamic financial products, and is related to the Scopes of leasing, and of these Scopes leased-to-own what is carried out by Banks and Islamic financial institutions.

The main theme of this research is how this product is developed, securitized Procedures of securitization and exposing the types of Sukuk Al-Ijarah, and its jurisprudence description and its sharia prvisions The research shows the practical steps that could be followed by Islamic banks in every element of the leased-to-own.

To achieve the goals of this product, in addition to mentioning the sharia checks And balances of these Sukuk.

The results of this study are the possibility of securitization of the leasad real estates and their utilities and the impossibility of securitization of the rent, supporting that with displaning some of the economic effects of this product.

Keywords :( sukuk, ijarah, leased-to-own)