fatah shiri

Today, banks try to reduce their risk in banking affairs by imposing conditions of negation of responsibility in two contractual and operational (non-contractual) formats. Among the various banking contracts, partnership contracts and especially mudarabah and civil partnership contracts, which unlike exchange contracts, the discussion of the responsibility of the facilitating bank is very important, include specific conditions resulting in non-responsibility. Partnership is one of the methods of financing economic activities approved by Islamic banking, based on its jurisprudence, it is formed from the mixing of partners' capital, and all partners have the right to intervene and monitor the economic activity and its management; Among the most basic concepts of the partnership contract is the distribution of profits and losses at the end of the economic activity or contract, in proportion to the capital of each partner. The obtained results show that in the field of profit and loss sharing, the necessity of the contract as well as its permission for the bank and the customer's requirement to buy the share of the bank's share are included in the contract. The type of research method is descriptive-analytical and based on the library method.