A charge that an Islamic bank makes against earnings. In other words, it is a contra-asset that is created by…

A type of provision in an Islamic bank that is set aside to reflect a potential loss that may arise…

An allowance (provision) that is set up for expected credit losses (ECLs) on total unimpaired loan/ receivables and other exposures...

A capital tier that constitutes the first line of defense or buffer against losses to an Islamic bank's capital that...

A capital tier that constitutes an addition to minimum capital requirements and represents a line of defense or buffer against...