PLS i jego odwzorowanie w produktach bankowości islamskiej na przykładzie kontraktu musharakah

• Autorzy: Jacek Adamek

Warianty tytułu

Profit and Loss Sharing and Its Representation in Islamic Banking Products Based on the Example of Musharakah Contract

• Języki publikacji: PL

Abstrakty

Artykuł składa się z dwóch części. Pierwsza odnosi się do istoty tzw. finansów islamskich determinowanych przyjętymi normami etyczno-moralnymi, w tym zasadą PLS, rozpatrywanych przez pryzmat korzyści, jakie niesie dla przedsiębiorców, kapitałowców, systemu bankowego, gospodarki i społeczeństwa. W drugiej części omówiono kontrakt musharakah i wykorzystanie jego do finansowania eksportu, importu i working capital.

EN

The objective of the hereby article becomes an attempt to present the core concept of one of the assumptions which are the basis of the so-called Islamic concept of financing, i.e. profit and loss sharing connected with the transaction of return financing, called PLS rule (Profit and Loss Sharing), as well as the presentation of applying this standard in the construction of theoretical assumptions resulting from musharakah contract, including the characteristic features of this transaction practical application in its different variations.(original abstract)

Słowa kluczowe

PL

System finansowy; Bankowość; Eksport; Import; Islam; Finanse islamskie

EN

Financial system; Banking; Export; Import; Islam; Islam finance

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2008
• Numer: nr 16 Finanse i rachunkowość - teoria i praktyka
• Strony: 221--231

Twórcy

autor

Jacek Adamek

• Uniwersytet Ekonomiczny we Wrocławiu

Bibliografia

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