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Liquidation of a Clearing Company

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السؤال : عند تقويم موجودات أسهم المشاركة في شركة المقاصة التي يديرها البنك ، يتم إنقاص أسهم الإدارة البالغة قيمتها (2000)دولار، وهذا لغرض الاسترداد ، ولا يترتب عليه قطع المشاركة في الأرباح التي توزع عند تصفية الشركة (حيث أن أرباح الشركة تراكمية ) وإنما يترتب على هذا أن يدخل ربح هذه الأسهم عند التقييم في مؤشر التقييم لاسترداد أسهم المشاركة ، فهل هذا الإجراء صحيح شرعاً ؟

الجواب : بما أن الاسترداد قد تراضى عليه الطرفان وهو القيمة الدفترية فترى اللجنة أن إنقاص هذا المبلغ ليس فيه إخلال بمبدأ شرعي ولا سيما عند الإفصاح عن ذلك ، وفيه تشجيع للمشاركين من قبل الإدارة ، فضلاً عن ضآلة أثر هذا المبلغ على التقييم ، والله أعلم

المصدر : بنك المؤسسة العربية المصرفية الإسلامي

Question:

During the assessment of the asset of a clearing company (sharikat al-muqasah) which the bank administrated, the clearance of the shares of the management, which has reached the value of USD2,000 will be completed, for the purpose of retrieval. It does not cause the termination of the partnership and the profit will be distributed during the liquidation of the company, whereby the benefit of the company is accumulative. Based on this, the profit from these shares can be included during the assessment. In Islamic law, is this procedure valid?

 

Answer:

Retrieval can be mutually agreed between the parties, on the book price. The committee can see that the clearance (inqas) of this amount is not in contravention of Islamic law, especially when they have mentioned that in the contract. It also serves as an encouragement for partners from the management to participate in sharikat al-muqasah. Allah knows the best.

 

Issuer: Arab Banking Corporation Islamic Bank.

 

 

Last modified on Friday, 07 January 2011 13:03
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Published in Restructuring and Recapitalization
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  • Arab Banking Corporation Islamic Bank
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