ربح المرابحة : الشفافية ماليا لرفع الجهالة شرعيا

Abstract EN

The Islamic financing technique called «Murabaha" is largely requested in banking activity, but generates crucial reservations.

Indeed, irregularities cause mistrust of customers while it is classified according to the "Sharia Standard” n°8 among "Contracts of Confidence" This research aims to remedy the ignorance about supplement of price related to the deferred payment (SPDP).

In the first part, we presented the relationship between “Contract of Confidence” and profit general rate (PGR).

In second part, we have decomposed the PGR in commercial margin rate and deferred payment rate.

The third part, is subject of "SPDP’' analysis based on “Fikh“ on one hand and transparency according to the Basel standards on other hand.

Finally, we developed a “lawful simple discount rate” and presented some recommendations with case study.