An off-balance sheet (Off-BS) account is an asset or a liability that is not legally required to be presented as...

Technically speaking, a reserve differs from an allowance (such as the allowance for impairment or credit losses) in terms of...

The profit equalization reserve (PER) is the amount appropriated by an Islamic bank or financial institution out of the mudaraba...

The profit equalization reserve (PER) is the amount appropriated by an Islamic bank or financial institution out of the mudaraba...

Purchase undertaking in sukuk is an undertaking (binding promise- wa'ad mulzim) by either the issuer of sukuk or the manager...