جستجوی مقالات مرتبط با کلیدواژه "اوراق مضاربه" در نشریات گروه "فقه و حقوق"

Islamic securities (Sukuk) are new financial instruments that are designed based on Sharia contracts and are used in the Islamic Republic of Iran and most Islamic countries instead of bonds - which are designed based on a loan agreement with interest. These tools play the role of providing financial resources based on ownership of assets or participation in projects. Partnership papers, mudarabah, lease and istisna are examples of these instruments.Considering the fact that in Islamic law, there is a combination between profit and loss in investment and as a result the return of the capital is not guaranteed, securities such as partnership bonds, with the characteristic of this combination, keep risk-averse people away from investing. Therefore, mechanisms are thought of to attract capital from people who have less risk tolerance.
In this article, the methods of: 1-capital guarantee as a condition in the contract, 2- capital guarantee from a third party, 3- capital guarantee through insurance, are among the mechanisms that- in addition to the suspicion of usury, are ruled out- They are prepared in the form of non-interest-bearing securities to achieve legitimate purposes in economic activities.