Filter by Categories
Accounting
Banking

IAB

An acronym for Islamic accepted bill; a bill of exchange which is drawn on or by a bank, payable at...

Unsecured Senior Sukuk

A type of sukuk that are both senior (senior sukuk) and unsecured. Senior sukuk are a type of sukuk structure...

Senior Sukuk

A type of sukuk in which sukuk holders get paid in full before other stakeholders (claim holders). As opposed to...

Senior Unsecured Sukuk

A type of sukuk that are both senior (senior sukuk) and unsecured. Senior sukuk are a type of sukuk structure...

Investment Account Holder

An individual/ entity that has deposited funds with an Islamic bank (IFI), via Shari'ah-compliant profit-sharing investment accounts that provide an...

IAH

It stands for investment account holder; the individual/ entity that has deposited funds with an Islamic bank (IFI), via Shari'ah-compliant...

Withdrawal Risk

A type of risk that an Islamic financial institution (IFI) faces in consequence of another type of risk known as...

Perpetual Tier 1 Mudaraba Sukuk

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

Perpetual Mudaraba Sukuk

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

Owners’ Equity

A financial item that reflects the residual interest in the assets of the institution (e.g., an Islamic bank) after deducting...