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المخصصات في المصارف الإسلامية: -أحكامها ومعالجاتها الفقهية- Provisions In Islamic Banks: Their Jurisprudential Rules And Treatments, Ibrahim Obada, Meelad Al-Masrati

Jordan Journal of Islamic Studies

The purpose of the study is to investigate the meaning of provisions, its types and sharia rules; as well as establishing a Fiqhi background for it. Further, clarifying the sharia regulations to form provisions in Islamic Banks and any fiqhi; problems within the differences in Islamic banks and traditional banks in dealing the extra provisions and the rules of provisions Zakat.

The study is divided into an introduction and two subjects; the first subject was devoted to provisions: Technical aspects of provisions. The second subject discussed the provisions from fiqhi perspective.

The study concluded that there is a similarity of …