Publication: İslâm Hukuku’na göre şirketlerin faaliyet alanları bakımından borsa işlemlerinin hükmü
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2023
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ÖZETİSLÂM HUKUKU’NA GÖRE ŞİRKETLERİN FAALİYET ALANLARI BAKIMINDAN BORSA İŞLEMLERİNİN HÜKMÜGünümüz finansında borsa işlemleri büyük bir önem arz etmektedir. Borsa işlemleri içinde dehisse senedi alım-satımı konusu İslâmî finans ilkelerine uygunluk bakımından araştırmakonularının başında gelmektedir. Hisse senedi işlemlerini İslâmî finans ilkelerine uygunlukbakımından incelediğimizde öz ve nitelik olmak üzere iki açıdan değerlendirildiğini görürüz.Öz açısından değerlendirmede bir menkul kıymet olarak alım satıma konu olup olamayacağıincelenir. Nitelik açısından değerlendirmede ise sahiplerine sağladıkları haklar ve yüklediklerisorumluluklar ile hisse senedini çıkaran şirketin faaliyet alanı bakımından fıkhî incelemeye tabitutulur. Bu faaliyet alanlarının İslam’a göre meşru olup olmaması değerlendirmedeki anaunsurdur. Çünkü hisse senetleri bir ortaklık belgesini temsil eder. Hisse senedi sahibi, şirketinortağı olarak bütün ortaklık haklarından faydalandığı gibi o şirketin yapmış olduğu faaliyetlerede ortak olur. Bu sebeple şirketin faaliyet alanının yanında gelir ve giderlerindeki haramkazançların miktarları da incelemeye tabi tutulur.Günümüzde katılım endeksleri için de bu miktarlar önemlidir. Katılım endekslerine girecekşirketler için fıkıh kurullarının belirlediği farklı oranlar mevcuttur. Bu konuda çok sayıda ilmîtoplantı ve sempozyumlar yapılmasına rağmen ittifak edilen bir görüş ortaya çıkmadığıgörülmüştür. Biz tezimizde hisse senetlerini çıkaran şirketlerin faaliyet alanları bakımındanhükmünü ve katılım endekslerine girecek şirketler için fıkıh kurullarının belirlediği farklıoranların dayandığı delilleri incelemeye çalıştık. Şirketlerin faaliyet alanlarının karışık olmasısadece faizle ilgili olmamasına rağmen faiz konusuna yoğunlaşıldığını tespit ettik. Bu konuylailgili daha kapsamlı çalışmalar yapılmasına ihtiyaç duyulduğu görülmektedir.Anahtar Kelimeler: İslâm Hukuku, İslâm iktisadı, borsa, faiz, hisse senedi, helâl hissesenetleri, karışık hisse senetleri
ABSTRACTPROVİSİON OF EXCHANGE TRANSACTİONS ACCORDİNG TO THE FİELDS OF ACTİVİTY OF COMPANİES ACCORDİNG TO ISLAMİC LAWStock market transactions are of great importance in today's finance. The subject of stocktrading is one of the research topics in terms of compliance with Islamic finance principles.When we examine stock transactions in terms of compliance with Islamic finance principles,we see that they are evaluated in two aspects, namely essence and quality. In the self-evaluation,it is examined whether it can be traded as a security. In terms of quality, the rights andresponsibilities they provide to the owners and the field of activity of the company issuing theshares are subject to fiqh review. Whether these fields of activity are legitimate according toIslam is the main factor in the evaluation. Because stocks represent a partnership document. Asa shareholder of the company, the shareholder benefits from all partnership rights as well asbecomes a partner in the activities of that company. For this reason, in addition to the company'sfield of activity, the amounts of haram earnings in income and expenses are also subject toexamination.Today, these amounts are also important for participation indices. There are different ratesdetermined by fiqh boards for companies that will enter participation indices. Although manyscientific meetings and symposiums have been held on this subject, it has been seen that noconsensus has emerged. In our thesis, we tried to examine the provisions of the companiesissuing the stocks in terms of their fields of activity and the evidence on which the differentrates determined by the fiqh boards for the companies that will enter the participation indicesare based. Although the complexity of the companies' fields of activity is not only about interest,we have determined that the focus is on interest. It is seen that there is a need for morecomprehensive studies on this subject.Keywords: Islamic Law, Islamic economics, stock market, interest, stock, halal stocks, mixedstocks
ABSTRACTPROVİSİON OF EXCHANGE TRANSACTİONS ACCORDİNG TO THE FİELDS OF ACTİVİTY OF COMPANİES ACCORDİNG TO ISLAMİC LAWStock market transactions are of great importance in today's finance. The subject of stocktrading is one of the research topics in terms of compliance with Islamic finance principles.When we examine stock transactions in terms of compliance with Islamic finance principles,we see that they are evaluated in two aspects, namely essence and quality. In the self-evaluation,it is examined whether it can be traded as a security. In terms of quality, the rights andresponsibilities they provide to the owners and the field of activity of the company issuing theshares are subject to fiqh review. Whether these fields of activity are legitimate according toIslam is the main factor in the evaluation. Because stocks represent a partnership document. Asa shareholder of the company, the shareholder benefits from all partnership rights as well asbecomes a partner in the activities of that company. For this reason, in addition to the company'sfield of activity, the amounts of haram earnings in income and expenses are also subject toexamination.Today, these amounts are also important for participation indices. There are different ratesdetermined by fiqh boards for companies that will enter participation indices. Although manyscientific meetings and symposiums have been held on this subject, it has been seen that noconsensus has emerged. In our thesis, we tried to examine the provisions of the companiesissuing the stocks in terms of their fields of activity and the evidence on which the differentrates determined by the fiqh boards for the companies that will enter the participation indicesare based. Although the complexity of the companies' fields of activity is not only about interest,we have determined that the focus is on interest. It is seen that there is a need for morecomprehensive studies on this subject.Keywords: Islamic Law, Islamic economics, stock market, interest, stock, halal stocks, mixedstocks
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İslâm Hukuku, İslâm iktisadı, borsa, faiz, hisse senedi, helâl hisse senetleri, karışık hisse senetleri Islamic Law, Islamic economics, stock market, interest, stock, halal stocks, mixed stocks