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‘.
Internal Shari‘ah Review
Mujahhiz
Mark-Up
SER (Shared Equity and Rent)
VAP (Value-Added Participation)
Islamic Transactions Certificates
Participatory Redeemable Capital
Reserves
Profit-Sharing Certificates
Khiyar tafarruq al-safaq
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