Filter by Categories
Accounting
Banking

Husnul Qadaa

The gracious repayment or settlement of loan/debt (qard). That means repaying a loan in excess of the principal (face value,...

Hiwalah

In relation to debts (duyun), hiwalah refers to the transfer/ assignment of debt from one party (the transferor/ assignor, or...

Hybrid Sukuk

A type of sukuk structure in which the underlying pool of assets consists of two or more Islamic finance contracts. For example,...

Hila

A ruse/ trick/ stratagem that is used in commercial or financial transactions as a means to circumvent the basic prohibitions...

Hilah

A ruse/ trick/ stratagem that is used in commercial or financial transactions as a means to circumvent the basic prohibitions...

Hiba

A method of possession transfer whereby an asset (or any form of wealth) is gifted to another party for free-...