منتجات صكوك الإجارة
Author
Source
مجلة إسرا الدولية للمالية الإسلامية
Issue
Vol. 1, Issue 1 (31 Dec. 2010), pp.93-121, 29 p.
Publisher
International Shari'ah Research Academy for Islamic Finance
Publication Date
2010-12-31
Country of Publication
Malaysia
No. of Pages
29
Main Subjects
Economy and Commerce
Religion
Islamic Studies
Topics
- Islamic jurisprudence
- Sales
- ٌLeasing
- Financing
- Conditional sale
- Operating leases
- Leasing leading to proprietorship
- Deeds
- Suspicions
- Utility
- Risk
Abstract EN
This research undertakes to clarify the Shariah ruling on two types of ÎukËk ijÉrah: 1) a sale with a lease-back clause, and 2) forward ijÉrah; with special focus on those features that raise fiqh issues.
The researcher explains the two modes of a sale with a lease-back clause.
He explains the parameters required to avoid conducting prohibited ÑÊnah sales as well as other legal ruses that could lead to issuing ÎukËk that do not differ in essence from usurious bonds.
The second half of the paper deals with forward ijÉrah.
The author clarifies the aspect of the transaction that raises a Shariah issue, which is the sale of a debt for a debt, which jurists unanimously agree is prohibited.
He explains the three types of ijÉrah, the contractual format of forward ijÉrah, and the Shariah ruling on the latter.
The author concludes by calling attention to the large number of transactions in Islamic banks that need to undergo review and correction and advises that research be focused upon providing alternatives and solutions derived from the principles and objectives of the Shariah.
American Psychological Association (APA)
السويلم، سامي إبراهيم. 2010. منتجات صكوك الإجارة. مجلة إسرا الدولية للمالية الإسلامية،مج. 1، ع. 1، ص ص. 93-121.
https://search.emarefa.net/detail/BIM-715259
Modern Language Association (MLA)
السويلم، سامي إبراهيم. منتجات صكوك الإجارة. مجلة إسرا الدولية للمالية الإسلامية مج. 1، ع. 1 (كانون الأول 2010)، ص ص. 93-121.
https://search.emarefa.net/detail/BIM-715259
American Medical Association (AMA)
السويلم، سامي إبراهيم. منتجات صكوك الإجارة. مجلة إسرا الدولية للمالية الإسلامية. 2010. مج. 1، ع. 1، ص ص. 93-121.
https://search.emarefa.net/detail/BIM-715259
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-715259