Objective of Training

This standard contains the Islamic legal provisions that must be observed in transactions based on the musharaka (capital partnership/profit-loss sharing) contract applied in participation banking, as well as the reasons for these provisions. Declining musharaka, which has certain special provisions, is not covered in this standard.

TKBB Advisory Board - Partnership Standard Training

08.11.2025 10:00 • 08.11.2025 16:00 • 1

Contents

CONTENTS

TERMS

I. Partnership Agreement

II. General Provisions Regarding Partnership

III. Provisions Regarding Partnership Capital

IV. Provisions Regarding Profit and Loss in Partnership

V. Provisions Regarding the Management of the Partnership

VI. Provisions Regarding Guarantees Related to the Partnership

VII. Provisions Regarding the Termination of the Partnership

REASONS

I. Justifications for the Definition of Partnership

II. Justifications for General Provisions Regarding Partnership

III. Justifications for the Provisions Concerning Partnership Capital

IV. Reasons for the Provisions Concerning Profit and Loss in Partnership

V. Reasons for the Provisions Concerning the Management of Partnership

VI. Reasons for the Provisions Concerning Guarantees Related to Partnership

VII. Reasons for the Provisions Regarding the Termination of Partnership

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All employees working in the relevant departments of participation banks are encouraged to participate.