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Accounting
Banking

Bay’ Al-Ghayib

A type of sale (bay’) in which the object of sale is not available at the contracting session (majlis al-aqd)…

Replacement Cost Risk

The risk that arises from a party to a transaction failing to meet its obligation on the settlement date, so that…

Intraday Liquidity

All the funds that are available and can be accessed during a business day so that financial institutions (such as…

Principal Risk

The risk of losing part or all of the principal of a financial asset. It is the risk that the...

Total Current Liabilities

The aggregate amount of an entity’s obligations that will be settled (paid off) using current assets. That is, the sum…

Current Accounts

The aggregate amount of the assets owned (and controlled) by an entity such as cash, cash equivalents, accounts receivable, inventory…

Total Current Assets

The aggregate amount of the assets owned (and controlled) by an entity such as cash, cash equivalents, accounts receivable, inventory…

Long-Term Debt

The amounts of money (funding) that an issuer raises through the sale of long-term securities. It represents part of an…

Funded Debt

The amounts of money (funding) that an issuer raises through the sale of long-term securities. It represents part of an…

GL

It’s stands for general ledger; a bookkeeping ledger in which accounting figures (related to transactions and events) are recorded as…