With reference to Islamic banks, it is an exchange transaction using any of the Islamic instruments such as murabahah, salam or ’istisna‘.
Al-kalalah
Al-rizq
Hawl
Back-to-back ’istisna‘
Al-tarij
Zakatable assets
Al-‘aqar
Mu’allafatul qulub
Bai‘ al-muwasafah
Ibtigha fadl Allah
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