التأصيل الفقهي لزكاة الحسابات الجارية و الاحتياطي القانوني النقدي

Abstract EN

Considering the multifaceted nature of the current account, resembling a loan, and a deposit, the opinions of the scholars differ regarding its status Fiqh, accordingly so do the issues related to its zakat.

Furthermore, central banks impose mandatory reserves on the bank meaning that these reserves are not available to the commercial banks, rather are equivalent to a loan, to insure the depositor's accounts and for monetary policies.

These considerations raise questions about the Zakat of the mandatory reserves deposited at the central bank.