By definition, a capital instrument is any contract or contractual agreement that gives rise to a financial asset (cash, an...

Factoring is the sale of accounts receivables at a discount to a third party called the factor with recourse (i.e.,...

A sukuk originator (also, a sukuk principal issuer) is a market player (such as an Islamic financial institution, IFI, or...

Wakala bil istithmar (investment agency) is a type of wakala representing an instrument in which a principal (muwakkil) appoints an...

Wakala bi al-istithmar (investment agency) is a type of wakala representing an instrument in which a principal (muwakkil) appoints an...

Wakala bil istithmar (investment agency) is a type of wakala representing an instrument in which a principal (muwakkil) appoints an...

A loan (qard) is a fungible item (including money) that is transferred from one party (the lender) to another (the...

A loan (qard) is a fungible item (including money) that is transferred from one party (the lender) to another (the...

Murabaha (also spelled murabahah) is a shari’a compatible mode of debt financing which involves the sale of a commodity mostly...

Istisna' (الاستصناع) is a type of sale (ba'i or bay') in which the underlying asset (a predefined product known as...