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Off-Balance Sheet Accounts

An off-balance sheet (Off-BS) account is an asset or a liability that is not legally required to be presented as...

Difference Between Manfa’ah and Intifa’a

Manfa’ah (منفعة) refers to the benefit/ usufruct obtained from the use of a tangible asset or a service. Examples of...

Difference Between Waqf and Irsad

Literally, waqf (وقف), also habs, refers to prevention (to prevent), restriction (to restrict/ restrain), or confinement (to confine). Technically, it...

Difference Between Reserve and Allowance

Technically speaking, a reserve differs from an allowance (such as the allowance for impairment or credit losses) in terms of...

Difference Between Faskh al-Aqd and Iqalat al-Aqd

Faskh al-aqd (فسخ العقد) refers to the termination (dissolution) of a contract (aqd) unilaterally (by one party to the contract)...

Difference Between Repo Rate and Repo Interest

Repo rate is the rate of interest at which commercial banks borrow money, for short-term periods, from the central bank...

Difference Between Repo Rate and Repo Return

Repo rate is the rate of interest at which commercial banks borrow money, for short-term periods, from the central bank...

Parameters of Trade Scheduling Algorithm

A trade scheduling algorithm is an execution algorithm (trade executing algorithm) that slices large orders (institutional size orders)- i.e., parent...

Deposit Valuation

A deposit is an amount of money, whether in the form of cash, checks, or drafts, that is placed with...

Difference Between Strategy and Goal

A strategy is a dynamic plan or set of plans defining an enterprise’s long-term goals, and action/ reaction toward existential...