This research aimed to identify the lease contracts ending in ownership, and their effect on the performance of credit portfolio in Islamic banks, an Applied Study on Dubai Islamic Bank and Alhilal Islamic Bank in the United Arab Emirates. The research problem is represented in lease contracts ending in ownership, and their effect on the performance of credit portfolio in Islamic banks. In this respect, the research develops the following three hypotheses: there is a correlation that is statistically significant between the compliance with the provisions of Islamic Sharia for lease contracts ending in ownership, and the performance of credit portifolio in Islamic banks at a significance level of .0.5. There is a correlation that is statistically significant between the raising of the return on investment ratios by using the lease contracts ending in ownership, and the performance of credit portfolio in Islamic banks at a significance level of .0.5.There is a significant effect of accounting treatment used in lease contracts ending in ownership on the performance of credit portfolio in Islamic banks at a significance level of .0.5. The research used the Statistical Package for the Social Sciences program (SPSS) to analyze the data and effect the field study. Based on said account, the rsearch has reached the following findings: the bank has complied with the provisions of Islamic Sharia for lease contracts ending in ownership. The attention of credit portfolio to lease contracts ending in ownership raises the return on investment ratio in the bank. The bank has disclosed in its financial statements the total assets of lease ending in ownership. The research, on the other hand, recommended the management of the bank to work diligently to raise higher the performance of credit portfolio by using financial leasing. The bank management should work to raise the volume of investment in lease ending in ownership mode, in comparison with other finance modes. The research finally recommended the bank management to establish an accounting system that consolidates the lease contracts ending in ownership in the bank.

Contracts ending in ownership, Credit portfolio, Islamic banks.