ОСИГУРАЊЕ ДЕПОЗИТА – КОНВЕНЦИОНАЛНИ И ШЕРИЈАТСКИ ПРИСТУП
Sažetak
Осигурање депозита је постало неодвојиви елемент савременог банкарског система, који доприноси сигурности депонената и пословној стабилности банака. У овом раду анализирани су конвенционални и шеријатски приступ осигурању депозита. Циљ рада је да се сагледају одлике конвенционалног и шеријатског приступа осигурању депозита, као и њихове сличности и разлике. На основу анализе поменутих приступа може се закључити да се, сходно функцији коју имају у банкарском систему, исламски модел осигурања депозита, који је креиран у складу са шеријатским принципима, и конвенционални модел осигурања депозита суштински не разликују. Разлика се превасходно огледа у чињеници да конвенционални модел осигурања садржи одређене шеријатски забрањене елементе, који до изражаја долазе у процесу финансирања система осигурања депозита и пласирања расположивог вишка финансијских средстава.
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Закон о Агенцији за осигурање депозита. Службени гласник РС. бр. 14/15, 51/17.
Закон о осигурању депозита. Службени гласник РС. бр. 14/15, 51/17, 73/19.