التورق المصرفي واثاره الاقتصادية

Abstract

This study aims to determine the concept of the twarek Al masrafy as a financial instrument , used by Islamic windows in commercial banks , under the names : Alamal , Aldeinar , teaser , Al twarek of Al khair , Mubarak Al twarek . and tries to explain the legitimized shariah wise to deal with this financial instrument . This finance is sneaky method to obitan loans . by using the commodities for this purpose , consequently , the study recommends . that this type of finance is not related to the shariah view , moreover that is not accordance with the objectives of Islamic banks.