نوع مقاله : مقاله پژوهشی
نویسنده
استادیار موسسه آموزش عالی طلوع مهر قم
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
Governments and companies use financing tools to expand their economic activities. Due to the sharia restrictions on the use of conventional financial instruments, Islamic securities were designed by Islamic thinkers. These include rental bonds. Lease bonds are currently issued to support the physical property of applicants for financing. The subject of this article is to examine the issuance of stock-based leases as a non-physical asset. What is challenging about these bonds is the jurisprudential-legal explanation of stock leasing. For this purpose, it is necessary to first analyze the possibility and accuracy of stock leasing according to various analyzes of the nature of stocks, and then calculate the benefits of stocks that can be transferred in the form of a lease. In this article, the descriptive-analytical method of stock rent is discussed. Among the various analyzes of the nature of stocks, it seems that accepting stock leases faces challenges according to the well-known opinion of jurists, but according to the view that considers the company as a credit property and considers the share as a common part of that property, Share rent can be considered correct.
کلیدواژهها [English]
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