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

An instrument (or an account) that is held by an investor/ investment accountholder (e.g., depositor of funds) under a profit...

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

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

A market player/ participant that ultimately issues sukuk to the market, usually on behalf of an originator. An Islamic financial...

A market player (such as an Islamic financial institution, IFI, or any other specialized entity) that creates the underlying asset...

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

An ijarah in which an asset is leased for a long period of time in a way that ujrah (compensation)…

In a contract of kafalah (or kifalah), it is the party who provides assurances as to the performance of an…

In Arabic iflas (إفلاس). In general, it is a situation when a person runs short of funds. The bankrupt person…