Katılma Hesabı Kârının Dağıtımı ve Fıkhî Değerlendirmesi

Cemal KALKAN

Article Details

Katılma Hesabı Kârının Dağıtımı ve Fıkhî Değerlendirmesi

Authors:

Cemal KALKAN

Publisher:

Gaziantep University

Main Topics:

Religions (General)

Journal:

İlahiyat Akademi 2021 Issue 13, pp.123-140

Document Type:

Article

Publication Date:

6/2021

Document Language:

Turkish

Document ID (Org No.):

2000486697

Frequency:

Bi-Annual

eISSN:

2651-2718

pISSN:

2149-3979

Abstract:

 


Participation account, which is the key element of participation banks, has been based on mudaraba contract. In these accounts, the funds, acquired according to the mudaraba, are given to whom appeals for funding with murabaha method. The revenues flowed from the given funds are registered on daily basis to participation account pool. While dividend of the bank is transferred into its account on daily basis, dividends of the account holders are transferred when they fall due. In this case, the reserves that are taken out of the participation account, affect only profits of the account holders. However, for the fair distribution of profits, reserves/provisions must be made on gross profit. For this, it seems necessary to revise the "Daily Unit Value Calculation Table" again. Otherwise, if the bank transfers the daily dividend to its own account, any subsequent loss will not affect the bank's dividend. This will harm the profit partnership, which is the purpose of the mudaraba contract. In this work the abovementioned situation that affect negatively the rates of profit sharing of the account holders, will be discussed in regard of fiqh and some suggestions will be offered with intent to solve the problem. Besides, obscure sides of the elements that comprise the table of daily unit value calculation will be explained.

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Article Details

Katılma Hesabı Kârının Dağıtımı ve Fıkhî Değerlendirmesi

Authors: Cemal KALKAN

Publisher: Gaziantep University

Main Topics: Religions (General)

Journal: İlahiyat Akademi 2021 Issue 13, pp.123-140

Document Type: Article

Publication Date: 6/2021

Document Language: Turkish

Document ID (Org No.): 2000486697

Frequency: Bi-Annual

eISSN: 2651-2718

pISSN: 2149-3979

Issues

Authors:

Cemal KALKAN

Publisher:

Gaziantep University

Main Topics:

Religions (General)

Journal:

İlahiyat Akademi 2021 Issue 13, pp.123-140

Document Type:

Article

Publication Date:

6/2021

Document Language:

Turkish

Document ID (Org No.):

2000486697

Frequency:

Bi-Annual

eISSN:

2651-2718

pISSN:

2149-3979