A sukuk issue (mudaraba sukuk) that has mudaraba (contract, arrangement, etc.) as underlying and does not mature and hence sukuk...

A sukuk issue (mudaraba sukuk) that has mudaraba (contract, arrangement, etc.) as underlying and does not mature and hence sukuk...

In accounting, substance of a transaction/ event implies its actual and original nature and economic reality, while form (legal form)...

A type of waqf (endowment) in which the yield (ghallah) is held in reserve so that it can be used...

A type of waqf (endowment) in which the yield (ghallah) is held in reserve so that it can be used...

An instrument (or an account) that is held by an investor/ investment accountholder (e.g., depositor of funds) under a profit...

A murabaha-based financing facility whereby funds for the purchase of the asset (commodities, durable assets, etc.) are provided by a…

A market player/ participant that ultimately issues sukuk to the market, usually on behalf of an originator. An Islamic financial...

A market player (such as an Islamic financial institution, IFI, or any other specialized entity) that creates the underlying asset...

A type of musharaka (partnership) that is established on the agreement that one partner will undertake to buy out the…