Filter by Categories
Accounting
Banking

Wadi’ah Yad Dhamanah

Arabic (وديعة يد ضمانة) for a wadi’ah (deposit) in which the depositee (wade'e) is responsible to return its subject matter...

Heyaza

Arabic (حيازة) for the holding or acquisition of an object, usually a commodity, asset, currency, etc, for a specified or...

Hiyaza

Arabic (حيازة) for the holding or acquisition of an object, usually a commodity, asset, currency, etc, for a specified or...

Zakat Rate

Zakat is a capital tax levied on total net accumulated wealth (net assets), or assets after deducting all debts at...

Zakatable Assets

In an Islamic bank, zakatable assets refer to a set of assets that constitute the overall (broader) zakah base (zakah...

Abd Mukatib

Arabic (عبد مكاتب) for a slave (abd) who earned his/ her freedom after having agreed to make a future payment...

Zakatable Items

In an Islamic bank, zakatable items refer to a set of assets that constitute the overall (broader) zakah base (zakah...

Zakah Rate

Zakah is a capital tax levied on total net accumulated wealth (net assets), or assets after deducting all debts at...

Jumhoor

Arabic (جمهور) for the majority of fuqaha, i.e., the majority of founders of the four leading schools of thought or...

Pooled Sukuk

A structure of sukuk whose underlying is a pool (portfolio) of assets mobilized through more than one type of contracting...