The contract of qard (interest-free loan) may be put into practical use in many shari'ah-compliant ways, key among which are...
In Islamic finance parlance, ijarah means leasing of a property against a preset amount of money (consideration or in Arabic...
Audit is a form of assurance that involves an appraisal and examination of the financial statements of an entity with...
Murabaha is a type of trust sale (buyu al-amana) whereby acquisition of assets is financed on short or relatively long...
By definition, murabaha is a type of sale (ba’i or bay’) in which the seller candidly reveals to the buyer...
In general, hawalah (الØوالة) is an agreement to transfer or assign something to someone else. The subject matter (mahall- Ù…ØÙ„)...
A financial institution participating in musharakah contracts (whether permanent musharakah or diminishing musharakah) is typically exposed to four different types...
Murabaha is a type of trust-based sale (buyu al-amana) whereby acquisition of assets is financed on short or relatively long...
The zakah base (receptacle; وعاء الزكاة) is typically calculated at a zakah rate which ranges from 2.5% to 20% depending...
Murabaha (also spelled murabahah) is a shari’a compatible mode of debt financing which involves the sale of a commodity mostly...