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Ordinary Murabaha

A murabaha which involves two parties, a buyer and seller, where the former is a merchant by trade. The merchant...

Operating Ijarah

An ijarah contract that doesn't end up with the transfer of ownership of leased properties to the lessee. In other...

Off-Balance Sheet Sukuk

Sukuk that are not recorded on the financial position statement (balance sheet) of the issuer. The issuer has no control...

On-Balance Sheet Sukuk

Sukuk that are recorded on the financial position statement (balance sheet) of the issuer. The issuer has control (in terms...