AAOIFI Shariah Standards
Investment Sukuk: Scope & Shariah Ruling
This standard covers investment Sukuk. These Sukuk include Sukuk of ownership of leased assets, ownership of usufructs, ownership of services, Murabahah, Salam, Istisna’a, Mudarabah, Musharakah, investment agency and sharecropping (Muzara’ah), irrigation (Musaqat) and agricultural (Mugharasah) partnerships. The standard does not cover shares of joint stock companies, certificates of funds and investment portfolios.
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« Commercial Papers: Appendix C - (Definitions) Adoption of the Standard »
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