Abstract

In this paper we discuss the extent of the commitment of Islamic banks in the application of financing forms of participation in practice, and work to develop mechanisms that help when used to increase financing in participation formats, by reducing the constraints that correspond to it, and the development of mechanisms to address the impediments to the banking use of participation financing forms and risks The most important of these mechanisms is the feasibility study that precedes investment activity and contributes to reduce the chances of investment exposure to risks, guarantee, insurance and the formation of statutory reserves. The introduction of new financing methods based on co-financing modalities in the basis but in a different form: the company by Murabaha and the merger of Mudaraba and Murabaha one contract, and the variable participation in profit and loss, and finally can also benefit from the instruments of participation in profit and loss.