Arabic transliteration for receivables; the amounts which are due from an Islamic bank’s clients as a result of sale transactions that are based on various Islamic financial instruments such as murabaha, salam, and istisna’a. For example, murabaha receivables represent the short-term and long-term debts owed to a murabaha seller (such as an Islamic bank) for commodities sold on credit (open account). This represents the money (commodity price plus a specific mark-up) owed by a murabaha purchaser to the seller.