Ислом тафаккури – Исламская мысль – Islamic thought – (2024) · 117-124-беттер
FEATURES OF THE MURABAHA CONTRACT
BATIROVA, Nilufar
Аннотация
This article talks about the use and modification of Murabaha, one of the asset-based financing and trading contracts in Islamic finance. The important features of Murabaha’s financing and related accounting policies and procedures are described and explained accordingly. In particular, if trade credit is used as an Islamic financing instrument, it is clarified that one of the most important aspects is the presence of an asset as the basis in trade or lease agreements. In conclusion, it is noted that the presence of an asset as a basis in this type of contract allows the replacement of a loan or advance in the form of a trade credit, and the issue of trade and transparency based on trust management is paramount in determining the premium between value and profit for the client.
Murabahaselling instrumentsIslamic financial institutiontraditional lendingrentrental incomeequity capitaldistribution of losses.Мурабахаинструменты продажи
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