An Islamic bank usually has access to a number of "external" sources of funds (to finance its assets and operations),...

Tawarruq in concept Tawarruq (Islamic monetization) is a transaction whereby a person buys an asset/ commodity from a seller on...

An originator (of sukuk or similar instruments) is an Islamic financial institution (IFI) or other institution that issues sukuk under...

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...