With reference to Islamic banks, receivables are amounts due from clients as a result of sale transactions through the financial instruments of murabahah, salam or ’istisna‘.
Al-ijma
Al-raba‘yah
Al-fai
Al-wasq
Musharakah Mutanaqisah
Al-mata
Al-mal al-mutaqawwam
Batil
Al-bai‘ al-batil
Al-muhaqalah