초록 열기/닫기 버튼
Islamic finance has grabbed our attention strongly since global financial crisis in 2008. Its one of the representative characters is profit and loss sharing. If some one borrows the money for his business from Islamic banks or Islamic financial institutions, both of them become business partners not a creditor and debtor as in the conventional financial markets. These Islamic financial transactions can be classified to the two kinds ways, the first is mainly seeking for the profit through the merchandise trade like Murābaḥa,Taqsīt, Salam and Ijārah and the other is doing the pursuit of mutual profits through joint and cooperated relationship between partners like Mushāraka,Muḑāraba and the distinctive transactions related in the agriculture as Muzāraʻa, Musāqā and Mughārasa. Especially the second types are creating the profit which is not existed at the time of entering into a contract or agreement. However, the partnership transaction as the second is generally classified under Mushāraka way. In fact many of the researchers agree and follow this classification. The reason why they agree and follow it is these kinds methods are only on the basis of partnership and sharing. Therefore, this research put the focus on reconsidering the classification of concerned Islamic financial transaction methods with the particular partnership which differs from the conventional transaction.
키워드열기/닫기 버튼
Profit loss sharing, partnership transaction, Muḑāraba, Mushāraka, Muzāraʻa, Mughārasa, Musāqā.
