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Carrying Amount

The amount at which an asset is recorded and recognized in the books of an institution. This amount excludes accumulated...

Collateralization of Murabaha

The process of securing murabaha by posting- or requiring the posting of- some type of collateral such as an issue...

Gharar Qalil

A small amount of gharar (also gharar yaseer) that cannot be avoided/ overlooked due to the nature of the subject...

Current Account

In a conventional context, a current account (or checking account) is a deposit account that has no stated maturity and...

Fiqh Muamalat

Arabic (فقه المعاملات) for a branch of Islamic jurisprudence (fiqh) that deals with commercial and business activities in an economy....

Gharim

Arabic (غارم) for a debtor (madeen- مدين) who is not financially able to settle or repay his debt (dayn or...

Ghabn

Arabic (غبن) for a fraudulent practice by which one party to a commutative contract (ba’i, ijarah, salam, etc.) attempts to...

Ghabn Fahish

Arabic (غبن فاحش) for an excessive profiteering- a type of ghabn- in which the seller intentionally deceives the buyer by...

Ghubn Fahish

Arabic (غبن فاحش) for an excessive profiteering in which the seller intentionally deceives the buyer by stating explicitly or implicitly...

Gharar

Arabic (غرر) for an element of uncertainty or ambiguity, whether insignificant or excessive, in any sale contract (aqd al-ba'i) or...