The party in a sukuk issuance that stands obliged, legally or contractually, to make payment to sukuk holders against their...

A type of sukuk in which sukuk holders get paid in full before other stakeholders (claim holders). As opposed to...

A type of sukuk that are both senior (senior sukuk) and unsecured. Senior sukuk are a type of sukuk structure...

A type of sukuk in which the proceeds are utilized only for the purpose of funding certain activities or transactions...

A type of sukuk in which the proceeds are utilized only for the purpose of funding certain activities or transactions...

Subordinated sukuk constitute a category of sukuk (sukuk structure) in which sukuk certificates give sukuk holders a residual claim over...

A legal entity (or possibly another form of entity such as a corporate entity, trust or limited partnership) that established...

In accounting, substance of a transaction/ event implies its actual and original nature and economic reality, while form (legal form)...

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…