تطبيقات التورق المصرفي في المصارف الإسلامية تجربة مصرف إسلام ماليزيا

Abstract

The organised tawarruq witnesses an expansion in use in the Islamic banks, and lot of Islamic windows in traditional institutions, and takes different applications . Thus, this research aimed to identify the organised tawarruq and its applications in Islamic banks, and shows the experience of Bank Islam Malaysia Berhad in applying this product. In addition, it tried to highlight the economic impacts of organised tawarruq. The results indicates that there is a deviation in the organised tawarruq as practised in Islamic banks from tawarruq in fiqh. Despite its prohibition in jurisprudence academies decisions, and its negative economic impacts, some Islamic banks are expanding in applying it instead of the other financing islamic products as in Bank Islam Malaysia Berhad