تقييم مخاطر عقد المرابحة

Abstract

Murabaha is considered one of the most important contracts using by Islamic banks where the proportion of the transactions of some Islamic banks exceeds 90% sometime and they achieve the profit, but this contract has a several risks where the most popular is the market risk. As is well known, the value of the profit margin realized by this contract is determined by the Islamic banks, depending on the interest rate index, that makes Murabaha contract linked to the interest rate. Then the market risk of interest rate risk affects the profit margin of Murabaha contract and produces a market risk for Murabaha contract.
In this context, we present in this paper an approach to evaluate the market risk for the Murabaha contract.