It stands for current expected credit losses; expected credit losses (ECLs) that are estimated over the life of a financial...

A transfer of assets (net assets) or an exchange of equity interests among entities (two entities or more, one being...

A khiyar (option) that comes into effect when the buyer, in a trust sale (ba’i al-amanah) finds out that the...

Figuratively, a leg is one part or one side of a transaction/ trade/ instrument, spread, etc., that has multiple steps...

A situation where a person takes possession of an object or a form of wealth as an owner (malik) or...

An Arabic expression (يداً بيد) that translates as spot settlement (hand to hand) in exchange-based transactions (especially in the case...

An Arabic expression (يداً بيد) that translates as spot settlement (hand to hand) in exchange-based transactions (especially in the case...

An illegal manipulative trading practice which involves entering into, or purporting to enter into, transactions in a way that gives...

A sale transaction where the goods are shipped and delivered, while payment is deferred for a future date, which is...

A transaction in which the trader simultaneously purchases, or takes a long position in, a contract on a specific asset...