Professional Documents
Culture Documents
الإجارة المنتهية بالتمليك في البنوك الإسلامية دراسة حالة بنك البركة الجزائري
الإجارة المنتهية بالتمليك في البنوك الإسلامية دراسة حالة بنك البركة الجزائري
Ijarah Muntahia Bittamleek (Finance Leases) in Islamic
banks Al Baraka Bank of Algeria
197
2018321
tlhilah@yahoo.fr ،
Abstract
Ijarah Muntahia Bittamleek(Finance Leases) is one of the most
important Islamic formulas developed in the field of Islamic Leasing and
has been applied by Islamic banks because of its importance and necessity
in the economic and social life of the society and its members and
institutions. Al Baraka Bank of Algeria is among the Islamic banks that
have applied this formula in their investments in various fields (Investment,..),
both for individuals and for investment institutions(consumer finance,
investment finance),The application of the Ijarah Muntahia Bittamleek(
Finance Leases) formula has had a positive impact on the Bank as a
lessee(good income) and on the client as a lessee(exploiting the leased
asset during the lease period and owning it at the end of the period at
reasonable cost over a significant period of time).
Key words: Leasing, Ijara Muntahia Bittamleek, Finance Leases, Leasing
Applications in Islamic Banks, Financing of Islamic Banks.
198
2018321
–
20131615
2014
2012
20172016
1
199
2018321
2
◌ۖ *
26
*
3
*
4
5
6
200
2018321
7
1846
،( Hire- Putchase
8
1953( leasing
91962 Credit Bail
1410101397
201
2018321
11
12
13
–
–
14
15
16
17
202
2018321
18
19
20
402
1
1090 1991 20
500199014
1000500000
2003261103
203
2018321
2
8070
1
204
2018321
2
3
4
21
3
402
(S.F
402
440 19 T 4×2
80%
% 751
%80
205
2018321
602
3
34
%125
206
2018321
– HT *
α
%75
7963140,75
% 25
2654380,25
60
207
2018321
% 51.54 5472962,64
%10,30
%0. 85
60
208
2018321
209
2018321
210
2018321
51
322011
2-Naseem Razi/ Islamic Banking system and mode of leasing A
comparative analysis in the light of Maqasidal – Shari’ah/ international
Islamic university Islamabad-Pakistan / Cultural and Religious Studies Nov-
Dec 2014- p353.
33
42041914151
4
619983
5
520131615
6
12920131
6 7
2612572016
8
520131615
9
30720121
10
7
.http://forum.arabictrader.com11
_ 12
1048320161
32132011213
211
2018321
212
2018321