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...

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

A investment instrument that is based on profit and loss sharing, asset-backed transactions, and risk-sharing contracts, and certain types include...

A investment instrument that is based on profit and loss sharing, asset-backed transactions, and risk-sharing contracts, and certain types include...

A contract or contractual agreement that gives rise to a financial asset (cash, an equity instrument issued by another entity,...

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

A form of gift (hadiyyah) that is given by an Islamic financial institution (IFI) to certain customers as a means...

A type of prize (jaizah) that an Islamic financial institution (IFI) awards to its customers, including quasi-equity (QE) holders (e.g.,...

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