An Introduction to Islamic Finance: Theory and Practice

(Romina) #1

Financial Instruments 97


scholars that globalized trade became relevant only after the “rise of the
West” in the late fi fteenth century. According to Abu - Lughod, an advanced
globalized system of trade “already existed by the second half of the thir-
teenth century, one that included almost all regions (only the “New World”
was missing). However, it was a world - system that Europe had only recently
joined and in which it played only a peripheral role.” She maps growing
global trade fl ows between 737 and 1478 AD, demonstrating that trade
fl ows fi rst centered in Mesopotamia and spread rapidly over the next eight
centuries throughout the then - known world to become global.
There is ample evidence that Islamic modes of fi nancing and interme-
diation were widely used in several regions of the world. What is even more
important to note is that the available evidence is scattered not only across
geographical space but also across time, thereby demonstrating to us the
universality as well as the tremendous resilience of these institutions. It
is important to note that the charging or payment of interest in business
transactions was avoided as far as possible and, on the other hand, equity
or partnership - based fi nancing was encouraged. That shows how Islamic
partnerships dominated the business world for centuries and also that the
concept of interest found very little application in day - to - day transactions.


ENDNOTES



  1. From a legal perspective, a contract in Islam can be either unilateral or bilateral.
    Unilateral contracts are usually of a gratuitous nature and may not require the
    consent of the recipient. Such contracts comprise gifts (hadiah, hibah) or writing-
    off a debt (ibra) or endowment (waqf). Bilateral contracts, on the other hand,
    are more formal contracts and require the informed consent of both parties.
    They are subject to strict guidelines and rules when it comes to their documenta-
    tion, rights and obligations. What is normally accepted or tolerated in unilateral
    contracts would not necessarily be accepted or tolerated in bilateral contracts.
    All commercial contracts are bilateral contracts and are therefore regulated by
    well - established legal rulings.

  2. The general practice of Islamic banks is to wait for two consecutive defaults
    before taking any action.

  3. In Sudan, Islamic banks do not authorize their clients to accept delivery of the
    product being fi nanced. It is common practice among banks to take delivery
    and then at a later stage offer to sell the same to the client, who has the right to
    accept or reject the offer.

  4. It is common practice among Islamic banks to take a promise from the client
    before purchasing the product that the client will purchase the product from the
    bank.

  5. In the early books of fi qh, the partnership business was discussed mainly under
    the heading of shirakah. However, contemporary scholars have preferred to use the
    term susharaka to represent a broader concept combining features of shirakah
    and mudarabah. Therefore, in a musharakah, a musharik also provides capital in
    addition to the management skills. For further details, see Ayoub (2002).

  6. See De Larenzo and Talah (2002).

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