A. Interest on Bank Deposit

Despite best efforts for years we have not been able to finalize a one pg paper for practical use, for bank deposits only esp in gulf countries where the banks can be considered to be Muslim banks. Conflicting views have come & all italics at least need reconfirmation. It would be v useful if you can help as many people don't know about this & may use haram money. 

A. MUSLIM Bank (in any country incl. kafir country) (m)
1a. 100% private (mp)
1b.100% government (need not be Islamic system)? (mg)
1c. Mixed (even if v small %of either pvt or govt) (mm)

B. KAFIR Bank(including kafir govt) (k)
1a. In muslim country (majority citizens are muslims) (km)?
1b. In Kafir country (kk)
Definition of Kafir bank( Urf?) no
In case of a mixture of Muslim & Kafir Bank rules of muslim bank will apply

Issue of Keeping deposit & taking interest

i Ayatollah Khoie ruling The initial niyat should be that interest will not be demanded if not given,for all types of banks.(However one can even sign any document with any clause.)
*For mp bank
It is ok to receive & keep full interest.
*For mg,mm&km banks(Majhool ul Malik?)
Permission has to be taken from Marja/Vakil AND 50% of interest amount received is to be given as sadqa.(will be determined by live mujtahid.After passing agha khoi 50 % is'nt appplicable)
General permission can be taken or may be required every timeif mujtahid wants he can give general permission valed till his death

*For kk bank
It is ok to receive & keep full interest.
All these rulings including 50% is applicable even after passing away of Ayat Khoie. no
Other marjas ruling if less than 50 % cannot be used by mukallid of ayat khoie?

ii Ayatullah Seestanis ruling
The niyat definition is different.The niyat should strictly be for safekeeping or other than to receive interest.(in book of agha sistani the  masala of condition is this ;while depositing the amount one should not put the condition of intrest)
Same ruling then applies for the different types of banks as that of ayat Khoie
Except that in case of km bank it is 100% ok to take the interest amt????
Principal amount remains unaffected & can be withdrawn despite being deposited in mg,mm,km banks& getting mixed with other money. All the lines in italics need reconfirmation.
30 August2000

B. Loan from Bank

It has not been possible to resolve this matter re Permissibility of ' Accounting for interest ' ( Paid or recd) by a Accountant.
There is a person who makes voucher & passes the accounting entry in the computer & there is a person who authorizes or supervises this transaction Please help in completing this chart .This has serious implications for all momin accountants

Permissibility of Accounting for Interest by a Momin Accountant

Notes
In case of Govt. Bank in Muslim country - treat as Muslim bank
In case of Govt. Bank in Non Muslim country - treat as Non Muslim bank irrespective of Muslim sharholding
In case Shareholding even > 1 % of Muslim treat as Muslim ?

Please find below the answer (s) to your question (s) according to the ruling of Ayatullah Sistani:

Question : Sir, during his job, an accountant has to deal with different types of interest transactions. However, an accountant has nothing to do with that interest (neither he takes interest nor he gives it), rather his duty is merely to record these transactions and keep a record of that. Moreover, he personally thinks that this is a bad act (giving and taking interest) and that it should not be practiced but he has to do so as this is an integral part of his job. What is your kind opinion in this regard? Is it allowed or not?

A: (016) If he [i.e. the accountant] is able to refrain from recording these transactions then there is no objection, otherwise it is not allowed.
given below is a Q& A from a site http://www.sistani.org/html/eng/menu/4/?lang=eng&view=d&code=62&page=1 can u pl clarify since hardly any one will be able to work as an accountant as most companies' accounts involve recording of interest.

Question : Sir, during his job, an accountant has to deal with different types of interest transactions. However, an accountant has nothing to do with that interest (neither he takes interest nor he gives it), rather his duty is merely to record these transactions and keep a record of that. Moreover, he personally thinks that this is a bad act (giving and taking interest) and that it should not be practiced but he has to do so as this is an integral part of his job. What is your kind opinion in this regard? Is it allowed or not?

Answer : Given the supposition made in your question, the job is not permissible because it involves keeping, recording and dealing with interest based transactions.