Le operazioni sul mercato di debito nel sistema finanziario islamico: il caso dei sukuk

Debt market transactions in the Islamic financial system:the case of sukuk
 ABSTRACT: In recent years, secondary for sukuk has been booming with growth rates ranging between 10-12%. this paper we intend to analyze structure investment certificates that comply rules and economic principles Shari'ah. The markedly legal aspects instrument are therefore highlighted, first outlining general structuring certificates, secondly, analyzing operational profiles different types most widespread on Shari'ah compliant market. Finally, guidelines issued by Accounting Auditing Organization Financial Institutions subject examined essential features difference conventional bonds analyzed from a comparative point view. finale highlights unexpressed potential sukuk, recalling best strategies expanding investments. primary objective is raise awareness relevant authorities, which appear disinterested despite resilience segment even during Covid-19 pandemic.