Search
Generic filters
Filter by Categories
Accounting
Banking

Tier-2 Equity

A category of equity (of an entity, e.g., an Islamic financial institution, IFI) that represents subordinated claims on an entity's...

T1 Equity

It stands for tier-1 equity; a category of equity (of an entity, e.g., an Islamic financial institution, IFI) that represents...

Tier-1 Equity

A category of equity (of an entity, e.g., an Islamic financial institution, IFI) that represents subordinated claims on an entity's...

Contingency Endowment

A type of waqf (endowment) in which the yield (ghallah) is held in reserve so that it can be used...

Contingency Waqf

A type of waqf (endowment) in which the yield (ghallah) is held in reserve so that it can be used...

Qard Current Account

An account with a financial institution that bears no compensation. It is a non-profit bearing, guaranteed loan (qard/ qardh) that...

Qard-Based Current Account

A non-profit bearing, guaranteed loan (qard/ qardh) that is extended by a client to an institution with the understanding that...

Ring-Fencing

The separation of an entity's assets or profits (or return on assets) financially without necessarily having it operated as a...

Equity-Type Instrument

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

Ba’i al-Hatitah

A sale (ba'i) where the seller parts with the underlying goods for less than the principal amount or the original...