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‘.
Musaqah
PLS System
Riba al-jahiliyah
Shartain fi bai‘
Bai‘ al-’istijrar
Ukhuwah
Specific Provision
Shirkah al-jabr
Profit Equalization Reserve
Al-‘amil