A financial item that reflects the residual interest in the assets of the institution (e.g., an Islamic bank) after deducting...
A investment instrument that is based on profit and loss sharing, asset-backed transactions, and risk-sharing contracts, and certain types include...
A investment instrument that is based on profit and loss sharing, asset-backed transactions, and risk-sharing contracts, and certain types include...
A contract or contractual agreement that gives rise to a financial asset (cash, an equity instrument issued by another entity,...
In accounting, substance of a transaction/ event implies its actual and original nature and economic reality, while form (legal form)...
A form of gift (hadiyyah) that is given by an Islamic financial institution (IFI) to certain customers as a means...
A type of prize (jaizah) that an Islamic financial institution (IFI) awards to its customers, including quasi-equity (QE) holders (e.g.,...
A category of equity (of an entity, e.g., an Islamic financial institution, IFI) that represents subordinated claims on an entity's...
It stands for tier-1 equity; a category of equity (of an entity, e.g., an Islamic financial institution, IFI) that represents...
A category of equity (of an entity, e.g., an Islamic financial institution, IFI) that represents subordinated claims on an entity's...