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Carry

The difference between the financing cost of an asset/ investment (e.g., a security) and its cash yield. In other words,...

Positive Carry

A carry (net financing cost) in which the profit (current yield) earned from a funded asset/ investment (e.g., a security)...

Negative Carry

A carry (net financing cost) in which the cost of borrowing money to fund an asset or investment (e.g., a...

Profit Rate Risk

With respect to unrestricted investment account (URIA) holders, it is the risk facing an Islamic bank or financial institution (IFI) when URIA holders may withdraw...

Profit-Volume Ratio

An accounting ratio that expresses the contribution margin as a percentage by relating it to total sales (revenues) in dollar...

Contribution Margin Ratio

An accounting ratio that expresses the contribution margin as a percentage by relating it to total sales (revenues) in dollar...

Contribution Margin

The amount by which revenues of an entity exceed variable costs (including those relating to production, selling, and administration). This...

Al-Ribh

In the context of selling (al-ba'i or al-bay'- البيع), al-ribh (in Arabic script: الربح) refers to the difference resulting from selling products and services...

Bottom Line

Broadly speaking, it is the final total of an account or a financial statement (specifically the statement of financial position...

Financial Profit

The net income (NI) or net earnings an entity earns after deducting all monetary costs from total revenue. It reflects...