Typical direct expenses include raw material, wages of workers directly processing it, electricity consumed in production, and services rendered specifically for the partnership activity. These costs arise directly from the financed operation and can reasonably be charged to the partnership (مشاركة).
For banking practice, the rule must also be workable in accounting and monitoring. The aim is to preserve genuine risk-sharing while using a method that can be audited and applied consistently.
Opening interactive controls...
Partnership (مشاركة): Sharing Gross Profit
Typical direct expenses include raw material, wages of workers directly processing it, electricity consumed in production, and services rendered specifically for the partnership activity. These costs arise directly from the financed operation and can reasonably be charged to the partnership (مشاركة).
For banking practice, the rule must also be workable in accounting and monitoring. The aim is to preserve genuine risk-sharing while using a method that can be audited and applied consistently.