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Banking

Accounting Classification of Perpetual Sukuk

Perpetual sukuk are a sukuk issue that does not mature and hence sukuk are treated as equity (huqooq al-mulkiyyah) rather...

Ijarah Sukuk Structures

Ijarah sukuk are the most widely used type of investment sukuk. They constitute certificates that carry equal value and are...

Structures of Sukuk

Sukuk are typically structured based on some shari'ah-permissible contract (named and unnamed contracts) or a combination of shari'ah-compatible contracts. Underlying...

Differences Between Asset-Backed Sukuk and Asset-Based Sukuk

Asset backed sukuk involve granting the investor (sukuk holder) a share of a tangible asset or business venture along with...

Difference Between Sukuk and Bonds

Sukuk are financial instruments and certificates of equal value representing undivided shares in ownership of tangible assets/ projects/ usufructs/ services/...