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Accounting
Banking

Sukuk al-Muqaradah

A type of sukuk al-musharakah that is structured based on the contract of muqaradah (mudaraba), whereby the capital (ras al-mal)...

Sukuk al-Ijarah

Sukuk al-ijarah (singular: sakk al-ijarah) are certificates of equal value (sukuk) which are issued by the owner of an existing...

Ordinary Murabaha

A murabaha which involves two parties, a buyer and seller, where the former is a merchant by trade. The merchant...

Operating Ijarah

An ijarah contract that doesn't end up with the transfer of ownership of leased properties to the lessee. In other...

Ijarat-ul A’yan

A type of ijarah contract which has the usufruct of assets and properties (a'yan, pl. of ain) as underlying. In...

Ijarah ala al-A’amal

A type of ijarah contract in which the underlying usufruct (manfa'ah) is a person’s work, effort, expertise, etc. According to...

Ijarah Mausufah Fi Zhimmah

An ijarah contract whose underlying is an unidentified unit of asset that will be leased at a future date. It...

Ijarah ala al-Ashkhas

A type of ijarah contract in which the underlying usufruct (manfa'ah) is a person’s work, effort, expertise, etc. According to...

Ijarah ala al-A’yan

A type of ijarah contract which has the usufruct of assets and properties (a'yan) as underlying. In this particular meaning,...

Ijarah Mawsufah Fi Zimmah

A type of ijarah which involves the sale of a clearly specified underlying asset, which is currently being produced or...