نوع مقاله : مقاله پژوهشی
نویسنده
دانش آموختۀ مقطع دکتری فقه و مبانی حقوق پژوهشکده امام خمینی و انقلاب اسلامی
کلیدواژهها
عنوان مقاله English
نویسنده English
With-profits bond is one of the modern financial instruments inIslamic system of finance. The issuer of these bonds will be able to offerbenefits or future services to the holders of the bonds while maintaining theoriginal durable property. Therefore, the holders of these bonds will be ableto present the benefits and future services with ease of mind uponaccumulation of small capitals to expand this business. On the other hand,the holders of these bonds will enjoy future benefits and services upon apurposeful program and with cheaper prices. They will be also able totransfer their rights in financial markets. Lease bond is another Islamicfinancial instrument, the holders of which share the joint ownership of theproperty as is. The resulting benefit is thus distributed according to the leasecontract among the issuers or owners of the bonds. Due to some similaritiesin these two types of bonds, some have mistakenly hypothesized that leasebonds shall cover the advantages of with-profits bonds. This paper hasresorted to library research method to review the nature and structure ofwith-profits bonds to highlight the need for issuing these bonds incomparison with the lease bonds
کلیدواژهها English
