التحوّط من مخاطر تقلّب أسعار الصرف باستخدام المرابحات المتقابلة في المصارف الإسلاميّة: دراسة فقهيّة

المؤلفون

  • إسراء موسى المومني قسم الفقه وأصوله، كلية الشريعة والدراسات الإسلامية، جامعة اليرموك، الأردن.
  • علي محمد الموسى الجامعة الأردنية

الكلمات المفتاحية:

الخدمات المصرفية الإسلامية، التحوّط، المرابحة، بدائل المشتقات المالية،، مرابحات المتقابلة.

الملخص

يتناول هذا البحث إحدى صيغ التحوط من مخاطر تقلّب أسعار الصرف في المصارف الإسلامية، وهي المرابحات المتقابلة من خلال عرض حقيقة هذه الصيغة، وكيفية التحوط من خلالها بذكر صورها وتوضيحها بالأمثلة التطبيقية، ثم بيان أحكامها الفقهية. اتبع البحث المنهج الوصفي وذلك من خلال تتبع أدوات التحوط من مخاطر تقلّب أسعار الصرف القائمة على المرابحات المتقابلة، سواء المطبقة في المصارف الإسلامية أو المطروحة في المراجع ذات الصلة و المنهج التحليلي وذلك من خلال معالجة أدوات التحوط بالمرابحات المتقابلة وتفصيلها، وتوضيحها بالأمثلة التطبيقية، وبيان أحكامها الشرعية. وقد خلص البحث إلى عدد من النتائج و منها أن التحوط باستخدام المرابحات المتقابلة يتم بطريقتين: الأولى: إجراء مرابحتين متقابلتين أجلهما واحد كل واحدة على سلعة مختلفة، والثانية: إجراء مرابحتين متقابلتين أجلهما واحد على نفس السلعة، وأنه يندرج تحت هاتين الطريقتين عدة صور للتحوط، وأن الإشكال الحقيقي في استخدامها يكمن في قيامها على عمليات مرابحة صورية وشكلية دون أن يترتب عليها أي مبادلات فعلية. أوصت الدراسة بأهمية عقد المزيد من الندوات والمؤتمرات لمناقشة الصيغ المبتكرة الخاصة بالتحوط الإسلامي.

التنزيلات

بيانات التنزيل غير متوفرة بعد.

السيرة الشخصية للمؤلف

علي محمد الموسى، الجامعة الأردنية

قسم الفقه وأصوله، كلية الشريعة

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التنزيلات

منشور

2021-12-01

كيفية الاقتباس

المومني I. M. ., & الموسى A. M. . (2021). التحوّط من مخاطر تقلّب أسعار الصرف باستخدام المرابحات المتقابلة في المصارف الإسلاميّة: دراسة فقهيّة. دراسات: علوم الشريعة و القانون, 48(4), 153–177. استرجع في من http://dsr.ju.edu.jo/djournals/index.php/Law/article/view/3222

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