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Equity-Type Instrument

An instrument that can be classified as a type of equity- i.e., it bears similarity to equity, though in essence...

EIR

It stands for equity investment risk; a type of risk that is associated with an Islamic financial institution's equity investments...

Equity Investment Risk

A type of risk that is associated with an Islamic financial institution's equity investments (investments in equity) such as stock...

Elimination of Pretexts

A shari’a approach (and one of the secondary sources of Shari’a) which is applied to prevent, on a pre-emptive basis,…

Earnest Money

It is urboun or arbun in Arabic. By definition, it the amount of money which is paid by a potential...

Eiarah

Arabic (إعارة) for a special case of ijarah where the usufruct of subject-matter (property) is transferred by the owner to...

Einah

A transaction whereby a person buys an asset/ commodity from a seller on the basis of deferred payment, and sells...

Eina

A transaction whereby a person buys an asset/ commodity from a seller on the basis of deferred payment, and sells...

Either-Or Option

An option (khiyar/ khayar) which entitles the buyer (in a contract of sale, aqd al-ba’i) to proceed with the contract...

Equity-Type Sukuk

A type of sukuk in which the underlying is in the form of equity. Examples of equity-type sukuk include musharakah...