Profits realised beyond a ceiling being exempted from sharing in joint equity based facilities of Islamic banks

Customarily, joint equity ventures embarked on by Islamic banks define the profit shares accruing to the partners as a ratio of the total profit realisable through the venture. This is due to the fundamental principle that profit division should necessarily be based on a stipulated ratio. However,...

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Main Author: Sadique, Muhammad Abdurrahman
Format: Proceeding Paper
Language:English
Published: Zes Rokman Resources 2018
Subjects:
Online Access:http://irep.iium.edu.my/69216/
http://irep.iium.edu.my/69216/1/69216_Profits%20realised%20beyond%20a%20ceiling.pdf
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author Sadique, Muhammad Abdurrahman
author_facet Sadique, Muhammad Abdurrahman
author_sort Sadique, Muhammad Abdurrahman
building IIUM Repository
collection Online Access
description Customarily, joint equity ventures embarked on by Islamic banks define the profit shares accruing to the partners as a ratio of the total profit realisable through the venture. This is due to the fundamental principle that profit division should necessarily be based on a stipulated ratio. However, Islamic banks are noted stipulate in some equity partnership contracts that profits realised in excess of an agreed level should accrue to one partner, and will not be subject to division based on the ratio. The paper scrutinises the possibility of limiting the operation of the profit sharing ratio up to a pre-defined ceiling, with reference to accepted sources of Islamic law. It argues that restricting the application of the ratio to a stipulated level of profits defeats the objectives of equity financing. This would enable a partner to claim unlimited profits while the profit share of the other is restricted to a maximum, thus curtailing the free operation the profit sharing mechanism.
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spelling iium-692162019-01-16T04:49:53Z http://irep.iium.edu.my/69216/ Profits realised beyond a ceiling being exempted from sharing in joint equity based facilities of Islamic banks Sadique, Muhammad Abdurrahman HG3368 Islamic Banking and Finance KBP173.25 Islamic law and other disciplines or subjects KBP639 Muʻāmalāt Customarily, joint equity ventures embarked on by Islamic banks define the profit shares accruing to the partners as a ratio of the total profit realisable through the venture. This is due to the fundamental principle that profit division should necessarily be based on a stipulated ratio. However, Islamic banks are noted stipulate in some equity partnership contracts that profits realised in excess of an agreed level should accrue to one partner, and will not be subject to division based on the ratio. The paper scrutinises the possibility of limiting the operation of the profit sharing ratio up to a pre-defined ceiling, with reference to accepted sources of Islamic law. It argues that restricting the application of the ratio to a stipulated level of profits defeats the objectives of equity financing. This would enable a partner to claim unlimited profits while the profit share of the other is restricted to a maximum, thus curtailing the free operation the profit sharing mechanism. Zes Rokman Resources 2018-12-22 Proceeding Paper PeerReviewed application/pdf en http://irep.iium.edu.my/69216/1/69216_Profits%20realised%20beyond%20a%20ceiling.pdf Sadique, Muhammad Abdurrahman (2018) Profits realised beyond a ceiling being exempted from sharing in joint equity based facilities of Islamic banks. In: 17th Kuala Lumpur International Business, Economics and Law Conference (KLiBEL 17) 2018, 22nd-23rd December 2018, Putrajaya. http://www.klibel.com
spellingShingle HG3368 Islamic Banking and Finance
KBP173.25 Islamic law and other disciplines or subjects
KBP639 Muʻāmalāt
Sadique, Muhammad Abdurrahman
Profits realised beyond a ceiling being exempted from sharing in joint equity based facilities of Islamic banks
title Profits realised beyond a ceiling being exempted from sharing in joint equity based facilities of Islamic banks
title_full Profits realised beyond a ceiling being exempted from sharing in joint equity based facilities of Islamic banks
title_fullStr Profits realised beyond a ceiling being exempted from sharing in joint equity based facilities of Islamic banks
title_full_unstemmed Profits realised beyond a ceiling being exempted from sharing in joint equity based facilities of Islamic banks
title_short Profits realised beyond a ceiling being exempted from sharing in joint equity based facilities of Islamic banks
title_sort profits realised beyond a ceiling being exempted from sharing in joint equity based facilities of islamic banks
topic HG3368 Islamic Banking and Finance
KBP173.25 Islamic law and other disciplines or subjects
KBP639 Muʻāmalāt
url http://irep.iium.edu.my/69216/
http://irep.iium.edu.my/69216/
http://irep.iium.edu.my/69216/1/69216_Profits%20realised%20beyond%20a%20ceiling.pdf