FINANCE

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Islamic Derivatives – Example: How Delivery is Avoided in Futures


A. Basic Idea
  • You don’t have to hold the futures contract until delivery
  • You can cancel it by taking the opposite position


B. Step-by-Step Example (Wheat Futures)
Step 1: Enter the Contract
  • Ahmad buys a wheat futures contract:
    • Price = $100 per ton
    • Delivery = 3 months later
  • This means:
    • He is obligated to receive wheat at $100


Step 2: Price Changes Before Expiry
  • After 2 months:
    • Market price rises to $120 per ton


Step 3: Close the Contract (Avoid Delivery)
  • Ahmad now:
    • Sells the same futures contract at $120


Step 4: Result
  • Profit = $120 − $100 = $20 per ton
  • Contract is:
    • ✔️ Offset (cancelled out)
  • Outcome:
    • ❌ No wheat is delivered
    • ✔️ Only cash profit is settled


C. Reverse Example (Loss Case)
  • If price falls to $80:
    • Ahmad sells at $80
  • Loss = $100 − $80 = $20 per ton
  • Still:
    • ❌ No delivery happens
    • ✔️ Only loss is settled in cash


D. Key Concept
  • Buying + Selling same contract before expiry =
    👉 No delivery


E. Why This Happens
  • Traders usually:
    • Want profit from price movement
    • Not actual commodities (like wheat, oil, etc.)


F. Simple Formula
  • Buy contract → later sell it
  • Sell contract → later buy it back
    👉 = Position closed


G. Shari’ah Insight
  • This practice leads to:
    • ❌ No real exchange
    • ❌ No ownership transfer
  • Raises concerns:
    • Gharar
    • Maisir


Final Takeaway
  • Delivery is avoided by:
    • Taking an opposite position before expiry
  • Result:
    • Only profit/loss is settled
    • No physical goods 

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