An-Najah University Journal for Research - B (Humanities)


The study deals with the issue of gold and the risks of dealing in it Islamic financial institutions. In view of the risks faced by Islamic financial institutions as a result of their dealings with Gold.as the study included the concept of Gold and its importance and factors affecting its prices and rulings in Islamic Fiqh then explaining the risks of dealing with gold in Islamic Finance contracts for participation, trade-offs and authentications, and the risks of dealing with gold in banking services Islamic such as documentary credits letters guarantee and clearing, and finally its risks in the Islamic financial markets, whether in urgent or forward transactions. To achieve its objectives, the study followed two approaches, the first of which is the descriptive curriculum that describes the theoretical aspects, and secondly: the analytical approach, by extracting the risks involved in dealing with gold in contracts, services and markets of Islamic financial institutions.