Comparative Investigation of Murabahah and Ijara Sukuk Requirements in I.R of Iran Legal System

In The economic system of any country, the capital markets and money markets have an important role to attract the ash investors’ funds finance the companies and financial institutions. In Iran the activity of money market with a much longer record has provided the base of the relations and the financing of businessmen but in recent years, enacting the Securities Market Act beside the establishment of new entities in the capital market, including Securities and Exchange High council the economic sector to pay attention to the capital market. Therefore, it is appropriate, to design a variety of financial instruments for attracting the individuals. Sukuk Murabahah and Ejareh, have passed the design process as a financial instrument and now are transacted in the OTC market and should be monitored by the related laws and regulations. In this paper, the requirements governing these two types of financial instruments are studied.