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Usufruct Waqf

A waqf of the usufruct (manfa’ah– manafi’) of a rented property. It is a temporary waqf (waqf muaqqat) which only…

Usury In Debts

Interest (usury or riba) that is earned on lending money to another party (or interest that is paid on borrowing…

Usufruct

In simple terms, it is the right of an individual to use something that belongs to someone else, whether for…

Usury

In general, usury refers to the predetermined interest which a lender charges on, and collects from, a borrower. The lender…

Hiyal Shar’iyyah

Extra-legal devices or ruses/tricks that are used by late Muslim jurists to circumvent the rulings of shari’a (ahkam) in achieving…

Operational Risk

The risk that affects the operations of an Islamic bank (Islamic financial institution– IFI) including the risk of loss arising…

Ghaban Yasir

Arabic (غبن يسير) for a slight or minor ghabn; ghaban is a fraudulent practice by which one party to a...

Ghaban Yaseer

Arabic (غبن يسير) for a slight or minor ghabn; ghaban is a fraudulent practice by which one party to a...

Ghabn Yaseer

Arabic (غبن يسير) for a slight or minor ghabn; ghabn is a fraudulent practice by which one party to a...

Risk-Based Audit

An approach for performing audits (both financial and Shari’ah) with a specific focus on associated risks and risk-related areas that…