Trả lời 2 Theo báo cáo kiểm tra, tài sản không được xử lý với việc chăm sóc và bảo trì đúng đắn không được thực hiện bởi khách hàng. Vì vậy, ngân hàng nên yêu cầu khách hàng để sửa chữa tài sản tại chi phí của mình, ngân hàng sẽ không chịu sự mất mát. | Ijarah - Leasing 303 Answer 2 As per the inspection report the asset was not handled with care and proper maintenance was not made by the client. Therefore the bank should ask the client to repair the asset at his cost the bank will not bear the loss. Apparently the rental will continue to become due and rescheduling of the Ijarah payment plan should not be needed. However the Sharl ah advisor should be involved and may decide on merit whether the client may be given any relaxation or not. Answer 3 In the given scenario the bank can accept the offer of the client for the purchase of ten cars with the consideration that the price offered by the client covers the current outstanding liabilities . million and through this offer the bank can earn a profit of Rs. 300 000 . Rs. 30 000 per car even after returning the security deposit with the assumption that the security deposit is included in the offer price. Answer 4 As per the Ijarah agreement any loss that occurs to the asset without negligence of the client will be borne by the bank. The client has the right to take back the security deposit as the agreement has come to an end due to the destruction of the asset. Therefore he will be paid Rs. 50 000 of his security deposit. The bank has been paying the Takaful premium as owner of the asset. As such legally the bank is entitled to receive the Takaful claim. However the client has been paying rental more than the mere rental of similar assets as prevalent in the market due to the inclusion of the cost by the bank in the normal rental and he has paid all the instalments as per agreement. As per clause 8 8 of the AAOIFI Standard on Ijarah the bank should allow give the customer Rs. 130 000 that includes Rs. 50 000 of security deposit and the claim recovered from the Takaful company after deducting the liabilities outstanding as per 3 above making the amount Rs. 80 000. Box Accounting Treatment of Ijarah 1. Operating Ijarah Assets acquired by the bank as .
