Files
Abstract
Sukuk are innovative instruments of the Islamic financial market. They are issued by governments,
financial institutions and enterprises primarily from nations belonging to the Organisation of Islamic
Cooperation (OIC). What can be observed in recent years, is a growth of interest in sukuk issues also on the
part of entities representing Western culture. Broad literature studies conducted by the author have shown a
lack of detailed research and analyses regarding the use of the sukuk concept by domestic enterprises. The
growing level of trade in agricultural products and foodstuffs with certain Muslim countries was treated in
the paper as a factor contributing to the increased interest in the subject of Islamic finance in Poland. The
paper intends to determine the potential for using sukuk as a form of obtaining capital by enterprises in the
agri-food sector in Poland. The work indicates the characteristics, advantages and risks accompanying the
process of sukuk issue in Polish conditions. The lack of knowledge of the rules and realities of the functioning
of Islamic finance and high costs of organising a sukuk issue were considered the main factors limiting the
supply of the instruments.