التورق المصرفي المنظم

Abstract EN

which is considered " Structured banking tawarruq "is The tittle of this study one of the most important contemporary financial transactions.

This study intends to explain and shedlight the notion of Tawarruq with the presentation of the most important Fiqh differences in his rule.

Also the researcher explains and clarifying the fact of the sale of the sample and the difference between them and Tawarruq Fiqh ,then touching the fact of organized tawarruq conducted by Islamic banks recently with the statement of the relationship of tawarruq with the forbidden sample according to sharee'ah and what the modern scholars have said about it.

Therefore, the study has reached the following results: • The sale of tawarruq as regulated by banks today is not permissible in sharee'ah with most modern scholars.

• The Structured banking tawarruq is one of the forbidden tricks of usury.