The Thematic Study of the Sukuk al-Istisna

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قيمت مقاله الكترونيكي: 
3000تومان

Abdul Khaliq Karimi / PhD Student in Quran and Economics Al-Mustafa International University  abkarimi58@gmail. com

Received: 2020/07/28 - Accepted: 2021/01/30

Abstract

Using the financial instruments such as the Sukuk al-Istisna has been considered in the financial markets of Islamic countries in the last decade as a method of providing the capital of the government, public institutions and commercial companies. Using a descriptive-analytical and desk-research method, this paper thematically studies the nature of the contract and the Sukuk al-Istisna to clarify the benefits, pillars, types and methods of using these documents in the Islamic financial realm and usury-free banking to prepare the ground of issuing fatwas for the great authorities. The findings show that, the Sukuk al-Istisna is a type of for-profit financial instrument with a fixed investment rate and low risk, which is presented in the form of ordinary Sukuk al-Istisna for financing in the capital market and as options that can be published in the stock exchange. This Sukuk al-Istisna can be converted into together with option trading securities, directly or indirectly or in parallel.

Keywords: Istisna, Sukuk al-Istisna, thematic study, jurisprudential thematic study.

 

سال انتشار: 
1400
شماره مجله: 
281
شماره صفحه: 
65
صفحه شروع مقاله: 
65
صفحه پایان مقاله: 
75