Filter by Categories
Accounting
Banking

Tradable Sukuk

Sukuk that represent tangible assets (also, usufructs and services) or proportionate ownership of a venture or investment portfolio. Generally, sukuk...

Enjoyment Shares

A type of shares that entitle the holders to participate in the net profit of the issuing company or business,...

T2 Sukuk

A classification of sukuk that constitutes part of the second or supplementary layer of a bank's capital (core capital), which,...

Non-Tradable Sukuk

Sukuk that represent receivables (zhimam) of cash amounts or goods. Examples of non-tradable sukuk include salam sukuk, istisna’a sukuk, and...

Tier-2 Sukuk

A classification of sukuk that constitutes part of the second or supplementary layer of a bank's capital (core capital), which,...

Ba’i wa Shart

Arabic (بيع وشرط) for “sale with a condition”. Technically, it refers to a sale contract (aqd al-ba'i) in which an...

Ba’i al-Arboon

A type of sale (ba'i) which is effected using down payment or advance money (arboon- عربون) with the condition that...

Ba’i al-Istijrar

In Islamic finance, it is a contract (of ba'i or bay') whereby a supplier agrees to deliver a specific commodity/...

Bay’ al-Muzabanah

A type of sale (bay’), in Arabic script بيع المزابنة, that involves the exchange of fresh fruits for dry ones,...

Mithli

A category of mal which encompasses commodities usually sold and bought by weight capacity, or measure such as gold, rice,...