قسَّمنا البحث إلى مطلبين، في المطلب الأول تكلمنا عن ماهية
شهادات الاستثمار بمفهومها من حيث تعريفها و أنواع مجموعاتها، ثم مزاياها العديدة.
أما في المطلب الثاني، قمنا بتمييز شهادات الاستثمار عن أسناد القرض، و ذلك
بتسليط الضوء على أسناد القرض من حيث التعريف بها، ثم تبيين أحكامها من حيث
مزاياها و شروط إصدارها و أنواعها مقارنين كل ذلك بشكل تفصيلي مع شهادات الاستثمار
لننتهي لنتيجةٍ مفادها تمايز شهادات الاستثمار على أسناد القرض.
we have divided the search into two
sections, In the first section we have talked about the nature of the
investment certificates in terms of its definition, its types, and its
numerous advantages.
In the second section, we have discussed bonds, by casting light
on the definition of the bonds, then explaining about its provisions
in terms of its benefits, its conditions of issuance and its different
types; comparing all these concepts in detail with investment
certificates, to come to a conclusion which shows clearly that
investment certificates are superior to bonds.
References used
د. الحكيم، جاك، 2011 ، الشركات التجارية، دون طبعة، منشورات جامعة دمشق.
د. العلي، صالح، 2006 ، معالم الاقتصاد الإسلامي، ط 1، دار اليمامة، دمشق.
د. القاسم، هشام، 2008 ، المدخل إلى علم القانون، ط 8، منشورات جامعة دمشق.
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