Abstract:
The need to diversify financial resources and the inflow of new investment capital into the domestic economy requires consideration of other financing instruments. In this regard, an increased interest in Islamic financial products has
arisen, which have shown significant stability against negative changes in the world
economy. The subject of the article is the Islamic finance instruments - Sukuk (Islamic securities). The article examines the essence of the sukuk instrument - the
equivalent of Islamic bonds - one of the most popular and developing instruments of
the Islamic financial market.