مشروعية خطابات الضمان في المصارف الإسلامية حالة تطبيقية في العراق

Abstract

This study aims to explain and analysis the reality of the letter guarantee accordance with Shania' ah views . After it has becomes one of the most important banking services which offered by banks in general and Islamic banks in particularly to its clients , in order to facilities their agreement with governments and companies and also to enter in tenders and bids , the conclude of this study explain to enable Islamic banks issuing letter of guarantee by with or with out a cover lid according to agency or warranty and load this activity by suitable issuance commission each of them against administration expenses of issuing .