Islámské bankovnictví se zaměřením na Turecko

It is Islamic banking that has been conquering the world in recent years. That is why the thesis is devoted to this topic. As the interest is forbidden by Islam, the Islamic banking works on different principles from those practised by conventional banks. The thesis distinguishes two basic methods -- the profit-and-loss sharing and mak-up method. The Islamic banks use both to gain profit. There are three parts of Turkish bank system and one of them is formed by so called "participation banks". The participation banks represent the Islamic banking. One of the members of the "participation banks" group is the Al Baraka bank, whose financial statements are hereinafter analyzed. The financial statements stated above are not much different from the general model of financial statements issued by Islamic banks. However the "book premise" that the biggest part of assets should be created by the transactions based on the profit-and-loss sharing method is denied.