ISLOMIY QIMMATLI QOG‘OZ SUKUKKA NISBATAN QO‘LLANILADIGAN TA’RIFLAR VA ULARNING NAZARIY TAHLILI.
Keywords:
Kalit so‘zlar: sukuk, obligatsiya, aksiya, qimmatli qog‘oz, aktiv, muzoraba, mushoraka, ishonch investitsiya sertifikatlari, sak.Abstract
Annotatsiya: Islomiy qimmatli qog‘ozlar - bu maxsus ishlab chiqilgan
moliyaviy mahsulotlar bo‘lib, ular ma’lum bir qonunga asoslangan (shar’iy) moliyaviy
bitim tamoyillariga mos keladi va bunday mahsulotlarni qamrab oladigan moliyaviy
shartnoma shartlarini ishlab chiqishda qat’iy qo‘llaniladi. Islomiy moliya sohasidagi
so‘nggi yangiliklar islom moliya sanoati dinamikasini, xususan, sukuk yoki islom
qimmatli qog‘ozlari sohasida o‘zgartirdi. Sukuk so‘nggi bir necha yil ichida suveren
masalalar orqali davlat moliyasini jalb qilish vositasi sifatida ham, kompaniyalar
uchun korporativ sukuk taklif qilish orqali moliyalashtirish usuli sifatida tobora
ommalashib bormoqda. Ammo, sukukka nisbatan umumtanolingan ta’rif mavjud emas
va bu esa turli xil davlat va nodavlat tashkilotlari tomonidan sukukka nisbatan turli xil
ta’riflar berilishiga sabab bo‘ldi. Buning natijasida sukukka nisbatan turli xil ta’riflar
yuzaga kelib, ba’zida bu ta’riflarning sukukning asl tabiatini ochib bera olmasa,
ba’zida sukukning ayrim jihatlarini qamrab olmaydi. Ushbu maqolada bu kabi
muammolar va uning nazariy jihatlari tahlil qilinadi.
References
FOYDALANILGAN ADABIYOTLAR ROʻYXATI
I.Maqolalar
1.1 AAOIFI, Shari’a Standards for Islamic Financial Institutions (AAOIFI 2010)
307
1.2 Guidelines on Ṣukūk, Part A, Chapter 2.
1.3 Ministerial Decision 388 of 2007 of Ministry of Commerce and Industry,
Article 2.
1.4 Issue of Ṣukūk Regulations 2015, Chapter I.
1.5 The Board of Taxation. June 2011 CHAPTER 3: THE BOARD’S
RECOMMENDATIONS.
1.6 A Dusuki, ‘Challenges of Realizing Maqasid al-Shariah (Objectives of Shariah)
in Islamic Capital Market: Special Focus on Equity-Based Sukuk’ (International Islamic
Management Conference on Islamic Capital Market, Penang, October 2009) 10.
II. Elektron manbaalar
2.1 IFSB, ‘Capital Adequacy Requirements for Ṣukūk, Securitisations and Real
Estate investment’ (IFSB, January 2009) http://www.ifsb.org/standard/eng_%20IFSB-7%20
2.2 IIFM, ‘IIFM Ṣukūk Report 1st Edition’ (IIFM, 2010) 3.
http://www.iifm.net/documents/iifm-sukuk-report-1st-edition. Accessed 4 March 2015.
2.3http://www.taxboard.gov.au/content/reviews_and_consultations/islamic_finance
_products/discussion_paper/downloads/Islamic_Finance_Discussion_Paper.pdf
