Abstract

The study seeks to define the importance of documentary credit as one of the indirect financing tools in Islamic banks, especially the import and export, as a case study of Al-Rajhi Bank in Riyadh in the Kingdom of Saudi Arabia, using simple linear regression during the period 2000-2017, the study found that documentary accreditation technology is suitable for Islamic banks if they are adjusted according to Shariah controls, it recommended to pay attention to Islamic banking work, especially in financing the foreign trade sector, because of the guarantees it achieves for the commodity and the reduction of financing risks.