With reference to Islamic banks, it is an exchange transaction using any of the Islamic instruments such as murabahah, salam or ’istisna‘.
Receivables
Musaqah
PLS System
Riba al-jahiliyah
Shartain fi bai‘
Bai‘ al-’istijrar
Ukhuwah
Specific Provision
Shirkah al-jabr
Profit Equalization Reserve
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