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Service Agency Agreement

An item of sukuk documentation which constitutes an agreement between the seller and a special purpose vehicle (SPV) or the...

Shart Batil

Arabic (شرط باطل) for a shart (condition) in a commutative contract that leads to an impressible outcome (haram). For example,...

Sharikat al-A’maal

A subset of sharikat al-aqd (contractual partnership) in which two persons or more agree to cooperate and work together for...

Sharikat al-Aqd

Arabic (شركة العقد) for a type of sharikah (partnership) that is formed by means of mutual agreement between two or...

Sharikat al-A’amal

A type of sharikat al-aqd (contractual partnership) in which two persons or more agree to cooperate and work together for...

Sukuk al-Istithmar

An Arabic term (صكوك الاستثمار) for investment sukuk. These are certificates (sukuk) of equal value which are issued and sold...

Sarf

The sale of a monetary amount in exchange for another monetary amount. More specifically, it is the exchange of one...

Shart al-Jazai

Arabic (شرط الجزاء أو الشرط الجزائي) for penalty clause. A clause in a commutative contract (aqd mu'awadhah) that stipulates that...

Shart Sahih

A valid condition/ stipulation (shart), i.e., a contractual stipulation that is legally acceptable and binding on the parties to the...

Shart Fasid

A condition (shart) that renders the contract (aqd) in which it was stipulated a defective contract (i.e., though in essence...