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‫ﳎﻠﺲ אž‪  $‬ﺍﳌﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﻫﻮ ﻫﻴﺌﺔ ﺩﻭﻟﻴﺔ ﺗﻀﻊ ﻣﻌﺎﻳﲑ ﻟﺘﻄﻮﻳﺮ ﻭﺗﻌﺰﻳﺰ ﺻﻨﺎﻋﺔ‬
‫ﺍﳋﺪﻣﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ‪ ،‬ﻭﺫﻟﻚ ﺑﺈﺻﺪﺍﺭ ﻣﻌﺎﻳﲑ ﺭﻗﺎﺑﻴﺔ ﻭﻣﺒﺎﺩﺉ ﺇﺭﺷﺎﺩﻳﺔ ﳍﺬﻩ ﺍﻟﺼﻨﺎﻋﺔ ﻭﺍﻟﱵ‬
‫ﺗﻀﻢ ﺑﺼﻔﺔ ﻋﺎﻣﺔ ﻗﻄﺎﻉ ﺍﻟﺒﻨﻮﻙ ﻭﺳﻮﻕ ﺍﳌﺎﻝ ﻭﺍﻟﺘﻜﺎﻓﻞ )ﺍﻟﺘﺄﻣﲔ ﺍﻹﺳﻼﻣﻲ( ‪ .‬ﺇﻥ ﺍﳌﻌﺎﻳﲑ ﺍﻟﱵ‬
‫ﻳﻌﺪﻫﺎ ﳎﻠﺲ ﺍﳋﺪﻣﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺗﺘﺒﻊ ﺇﺟﺮﺍﺀﺍﺕ ﻣﻔﺼ‪‬ﻠﺔ ﹼﰎ ﻭﺻﻔﻬﺎ ﰲ ﻭﺛﻴﻘﺔ " ﺍﻹﺭﺷﺎﺩﺍﺕ‬
‫ﻭﺍﻹﺟﺮﺍﺀﺍﺕ ﻹﻋﺪﺍﺩ ﺍﳌﻌﺎﻳﲑ ﻭﺍﳌﺒﺎﺩﺉ ﺍﻹﺭﺷﺎﺩﻳﺔ" ‪ ،‬ﻭﺍﻟﱵ ﺗﺸﻤﻞ ﻣﻦ ﺑﲔ ﺃﺷﻴﺎﺀ ﺃﺧﺮﻯ‪ ،‬ﺇﺻﺪﺍﺭ‬
‫ﻣﺴﻮﺩﺓ ﻣﺸﺮﻭﻉ‪ ،‬ﻋﻘﺪ ﻭﺭﺵ ﻋﻤﻞ‪ ،‬ﻭﰲ ﺣﺎﻟﺔ ﺍﻟﻀﺮﻭﺭﺓ ﻋﻘﺪ ﺟﻠﺴﺎﺕ ﺍﺳﺘﻤﺎﻉ‪.‬‬

‫‪٢٥‬‬
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‫‪٢٨‬‬


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