Islamski bankarski ugovori

Abstract

Šerijatski propisi, na kojima se temelji islamsko bankarstvo, zabranjuju korišćenje kamate u poslovanju, pa su stoga razvijeni islamski poslovni i finansijski ugovori, koji pružaju mogućnost finansijerima da profit ostvaruju na nekamatnim osnovama. Prema mišljenju šerijatskih stručnjaka ključni islamski bankarski ugovori su mušareka i mudareba, koji predstavljaju klasične ugovore o finansiranju na bazi podele profita i gubitaka. S obzirom na to da je aktuelna globalna ekonomska kriza dovela do pojačanog interesovanja za islamsko bankarstvo, neophodno je javnost upoznati sa specifičnostima islamskog bankarstva, odnosno islamskih bankarskih ugovora. U ovom radu su predstavljeni temeljni principi islamskog bankarstva, karakteristike mudareba i mušareka ugovora, kao i propisi, koji moraju biti poštovani prilikom formulisanja ovih ugovora.

Sharia laws, on which Islamic banking is based, prohibit the use of interest in business, and thus developed the business and Islamic financial contracts that provide opportunities for investors to generate profits on non-interest basis. According to the Sharia expert opinion, key Islamic banking contracts are musharaka and mudaraba, representing classical financing contracts based on the profit and loss sharing. Given that the current global economic crisis has led to increased interest in Islamic banking, it is necessary to acquaint the public with the specifics of Islamic banking and Islamic banking contracts. In this paper, the basic principles of Islamic banking, features of mudaraba and musharaka contracts and regulations that must be followed during formulation these agreements are analyzed and presented.