tài khoản đầu tư cụ thể có thể được quản lý như hướng dẫn cho mỗi người tiết kiệm trên cơ sở Mudarabah hoặc Wakalah. Các ngân hàng có thể thả nổi vốn cổ phần trên nguyên tắc Mudarabah chống lại một phần trong lợi nhuận thực tế. | 190 Understanding Islamic Finance Specific investment accounts can be managed as per savers instructions on a Mudarabah or Wakalah basis. Banks can float equity funds on the principle ofMudarabah against a share in the actual profits. However there may alsobe an agency relationship wherein thebank would be managing depositors funds against pre-agreed fees and passing on the profit loss to the depositors. Banks may establish closed open-ended mutual funds. Inter-bank financing will also become part of the equity of the bank using appropriate weightage and DPB to calculate profit. Box Deposit Management in Islamic Banks on Mudarabah Basis Most of the Islamic banks are following a profit-sharing mechanism called the Mudarabah Musharakah model or simply the Mudarabah model. Step by step the process flow of the Mudarabah model is as follows The bank will create an investment pool having categories based on different tenors of deposits. We assume that the bank launches the following deposit tenors three months six months and one year. Each depositor of the bank will deposit its funds in a specific category of the investment pool that will be assigned a specific weightage. Weightage can only be amended at the beginning of the accounting period. Assume that the following investment is made by the depositors in pool A. Category Amount in Weightage Three months 3000 Six months 4000 One year 3000 All members of the pool will have a Musharakah relationship with each other . they are partners in the pool with the above mentioned weightages. The bank may also invest in the pool as a depositor. Now the pool in its collective capacity enters into a Mudarabah contract. Under the agreement pool A would act as Rabbul-mal and the bank would be Mudarib. The bank would undertake business with funds from the pool and the profit earned would be shared between the parties in an agreed ratio. Assume that the profit sharing ratio is 50 50. The bank deploys 10 000 of the
