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Revenue Per Share

A measure of an entity’s marketing efficiency that is usually calculated by the dividing its total revenue (sales) by average…

Sales Per Share

A measure of an entity’s marketing efficiency that is usually calculated by the dividing its total revenue (sales) by average…

Price to Cash Flow Ratio

A financial ratio that compares an entity’s market value to its operating cash flow (or the entity’s stock price per…

Collateral Pool

In general, it refers to a collateralization technique that enables an entity to make collateral available to a counterparty without...

Double-Entry System

An accounting principle that entails that for each credit/ debit entry made in one account, there is a corresponding entry…

Double-Entry Accounting

An accounting principle that entails that for each credit/ debit entry made in one account, there is a corresponding entry…

Double-Entry Bookkeeping

An accounting principle that entails that for each credit/ debit entry made in one account, there is a corresponding entry…

Syndicated Murabaha Financing Facility

A murabaha-based financing facility whereby funds for the purchase of the asset (commodities, durable assets, etc.) are provided by a…

Set-Off on Demand

A set-off that involves the discharge of two debts at the request of the creditor, or the party who is…

Musharaka Mutanaqisa

A type of musharaka (partnership) that is established on the agreement that one partner will undertake to buy out the…