伊斯兰金融的合同和交易:现金流 资产负债表 和资本结构的用户指南 Contracts And Deals In Islamic Finance: A UserS Guide To Cash Flows, Balance Sheets, And Capital Structures

基本信息

Series:Wiley Finance

Format:Hardback 300 pages

Publisher:John Wiley & Sons Inc

Imprint:John Wiley & Sons Inc

ISBN:9781119020561

Published:10 Mar 2015

Weight:704g

Dimensions:162 x 238 x 27 (mm)

页面参数仅供参考，具体以实物为准

书籍简介●

简单易懂的伊斯兰金融指南

伊斯兰金融合同和交易为初学者提供了伊斯兰金融合同和交易结构的清晰细目。 选定的伊斯兰金融合约中的内在要求，例如风险权重、资本结构、现金流的创造和资产负债表，都得到了充分的解释，以提供对该行业支柱的深入了解。 本书主要针对初学者和具有传统银行业背景的人士，引导读者了解主要合同、它们的应用方式以及如何辨别合同的合法性。 案例研究以及对银行家和全球监管机构的采访提供了合同应用的现实例子，而作者自己的经历则为日常出现的问题提供了深刻的见解。 辅助教师材料包括 PowerPoint 幻灯片和讲义，方便在课堂上使用。

描述伊斯兰金融合约应用的文献少之又少，而提供这些合约的基本分类并质疑其有效性的文献则更加罕见。 这本书是此类书籍中的一本，为真正的初学者提供了理解伊斯兰合同的基本方法。

●了解伊斯兰银行业当前适用的合同

●了解合同如何在不同司法管辖区适用

●识别非法合同和不符合伊斯兰教法精神的合同

●检查当前围绕伊斯兰金融的经济现实

通过强调伊斯兰金融的基本主题并评估当前的实践，本书为读者提供了扎实的理解和最新的观点，为成功实践伊斯兰金融奠定了坚实的基础。 为了全面介绍伊斯兰金融行业，《伊斯兰金融合同与交易》是一本易于理解、实用的指南。

A very accessible and concise guide to Islamic finance

Contracts and Deals in Islamic Finance provides a clear breakdown of Islamic financial contracts and deal structures for beginners. The embedded requirements within selected Islamic financial contracts, such as risk weightage, capital structures, creations of cash flows, and balance sheets, are explained fully to provide a solid understanding of the backbone of the industry. Aimed primarily at beginners and those with a background in conventional banking, this book guides readers through the major contracts, how they're applied, and how to discern a contract's legitimacy. Case studies and interviews with bankers and global regulators provide real-life examples of contract application, and the author's own experiences provide deep insight into the everyday issues that arise. Ancillary instructor's materials include PowerPoint slides and lecture notes that facilitate use in the classroom.

Literature describing the application of Islamic financial contracts is few and far between, and those providing a basic breakdown of these contracts and questioning their validity are rarer still. This book is the first of its kind, offering a basic approach to understanding Islamic contracts, designed for the true beginner.

Understand the current contracts applied in Islamic banking

Learn how contracts are applied across different jurisdictions

Identify illegitimate contracts and those not in the spirit of Shariah law

Examine the current economic realities surrounding Islamic finance

By highlighting the underlying themes in Islamic finance and assessing the current practices, this book gives readers the solid understanding and up-to-date perspective that form a solid foundation upon which successful Islamic finance is practiced. For a solid introduction to the Islamic finance industry, Contracts and Deals in Islamic Finance is an accessible, practical guide.

作者简介

HUSSAIN KURESHI 在消费银行业务、信用风险管理、贷款发放以及中小企业和商业客户监控方面拥有丰富的经验。 他拥有超过 15 年的成功银行职业生涯，专门从事国际组织的银行业务和管理。

MOHSIN HAYAT 拥有 20 多年的机构和国际资本市场经验。 同时作为一名企业家和投资者，他专门在超过 45 个国家建立战略联盟，并在纽约、中国香港和整个亚太地区建立业务。 他的成功源于对商业知识和投资管理基础知识相结合的浓厚兴趣。

HUSSAIN KURESHI has extensive experience in consumerbanking, credit risk management, loan origination, and monitoring for SME and commercial clients. He has a successful banking career that spans over 15 years and specializing in banking operations and management with international organizations.

MOHSIN HAYAT has over 20 years of institutional and international capital arket experience. Simultaneously as an entrepreneur and investor, he has specialized in creating strategic alliances in over 45 countries and building businesses in New York, Hong Kong（China） and across Asia-Pacific. His success is driven by a keen interest in combining business knowledge and investment management fundamentals.

目录

部分目录，仅供参考

Foreword xv

Preface xvii

Acknowledgments xxi

Product Offerings xxiii

Introduction 1

Chapter 1: The Islamic Finance Space 5

Modern Phase of Islamic Finance 8

Chapter 2: Bai al Inah 13

Definitions of Bai al Inah 13

Bai al Inah Process Flow 15

Legal Issues with Bai al Inah 17

Bai al Inah as a Financial Product 19

Transfer of Ownership 20

Documentation Involved 21

Resolutions on Bai al Inah 21

Conclusion 22

Chapter 3: Murabahah, Bai Mu’ajjal, and Bai Bithman Ajil 23

Murabahah Sale/Credit Sale/Credit 25

Enhancements to Murabahah 26

Murabahah Working Capital 28

Credit-Based Sale/Markup or Riba 28

Bonafide Murabahah/True Sale 29

Trading House Model 31

Financial Services Division of a Manufacturer or Retailer 32

Bai Bithman Ajil 32

BBA with Inah 32

Conclusion 34

Chapter 4: Tawarruq 35

Issue of Price Fixing 37

Transfer of Title 38

Payment of Sales Tax 39

Applications of Tawarruq in Banking Products 40

Real Economic Activity 43

Conclusion 44

Chapter 5: Deferred Payment Sale or Credit Sale 45

Accounting Entries for Murabahah by Purchase Orderer 47