An individual/ entity that has deposited funds with an Islamic bank (IFI), via Shari'ah-compliant profit-sharing investment accounts that provide an...
It stands for investment account holder; the individual/ entity that has deposited funds with an Islamic bank (IFI), via Shari'ah-compliant...
A type of risk that an Islamic financial institution (IFI) faces in consequence of another type of risk known as...
A sukuk issue (mudaraba sukuk) that has mudaraba (contract, arrangement, etc.) as underlying and does not mature and hence sukuk...
A sukuk issue (mudaraba sukuk) that has mudaraba (contract, arrangement, etc.) as underlying and does not mature and hence sukuk...
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)...