A type of sukuk in which the proceeds are utilized only for the purpose of funding certain activities or transactions...
A type of sukuk in which the proceeds are utilized only for the purpose of funding certain activities or transactions...
Subordinated sukuk constitute a category of sukuk (sukuk structure) in which sukuk certificates give sukuk holders a residual claim over...
A legal entity (or possibly another form of entity such as a corporate entity, trust or limited partnership) that established...
In accounting, substance of a transaction/ event implies its actual and original nature and economic reality, while form (legal form)...
A murabaha-based financing facility whereby funds for the purchase of the asset (commodities, durable assets, etc.) are provided by a…
A set-off that involves the discharge of two debts at the request of the creditor, or the party who is…
A market player/ participant that ultimately issues sukuk to the market, usually on behalf of an originator. An Islamic financial...
A market player (such as an Islamic financial institution, IFI, or any other specialized entity) that creates the underlying asset...
A voluntary act (nafelah) that involves giving or donating to a person or charity. By nature, sadaqa (in Arabic script…