Contracts and deals in Islamic finance a user's guide to cash flows, balance sheets, and capital structures
A very accessible and concise guide to Islamic finance Contracts and Deals in Islamic Finance provides a clear breakdown of Islamic financial contracts and deal structures for beginners. The embedded requirements within selected Islamic financial contracts, such as risk weightage, capital structures...
| Main Authors: | , |
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| Format: | eBook |
| Language: | English |
| Published: |
Singapore
John Wiley & Sons
2015
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| Subjects: | |
| Online Access: | |
| Collection: | O'Reilly - Collection details see MPG.ReNa |
Table of Contents:
- Includes bibliographical references and index
- Cover; Title Page; Copyright; Contents; Foreword; Preface; Acknowledgments; Product Offerings; Introduction; Chapter 1 The Islamic Finance Space; Modern Phase of Islamic Finance; Chapter 2 Bai al Inah; Definitions of Bai al Inah; Bai al Inah Process Flow; Legal Issues with Bai al Inah; Bai al Inah as a Financial Product; Asset Product; Liability Product; Transfer of Ownership; Documentation Involved; Resolutions on Bai al Inah; Conclusion; Chapter 3 Murabahah, Bai Mu'ajjal, and Bai Bithman Ajil; Murabahah Sale/Credit Sale/Credit; Enhancements to Murabahah; Murabahah Working Capital
- Financial Assets as Subject of SaleBai Al Wafa and Sale of Equities; Bai Al Wafa and Sale of Sukuk; Conclusion; Chapter 7 Salaam and Istisna: Deferred Delivery Sale; Salaam; Accounting Treatment for Salaam Contract; Can the Buyer Sell the Asset before Delivery to a Third Party?; Default Scenarios; Payment of Partial Purchase Price; Types of Assets; Istisna; Accounting Treatment for Istisna; Conclusion; Chapter 8 Bai al Sarf; Basic Rulings on Bai al Sarf; Conclusion; Chapter 9 Bai al Dayn; Purchase Price, Rental Payments, Receivables, and Debt; Rental Payments Due in an Ijara Contract
- Financial ProductsSale of Equity; Conclusion; Chapter 10 Bai al Urbun; Conclusion; Chapter 11 Ijarah and Its Variants; Normal Ijarah; Accounting Entries for Ijarah Contract; Ijarah Muntahiya Bi Tamleek; Al Ijarah Thumma al Bai (AITAB); Sale and Leaseback; Conclusion; Chapter 12 Wadiah; Forms of Wadiah; Enhancements to Wadiah; Money Creation; Conclusion; Chapter 13 Qard; Applications of the Contract of Qard; Qard as a Deposit Instrument; Recording of Qard; Conclusion; Chapter 14 Mudharabah; Simple Application of Mudharabah; Perpetual Mudharabah; Re-Mudharabah
- Credit-Based Sale/Markup or RibaBonafide Murabahah/True Sale; Trading House Model; Financial Services Division of a Manufacturer or Retailer; Bai Bithman Ajil; BBA with Inah; Conclusion; Chapter 4 Tawarruq; Issue of Price Fixing; Scenario 1; Scenario 2; Scenario 3; Transfer of Title; Payment of Sales Tax; Three Sales and Tawarruq; Specialized Trading Platform; Applications of Tawarruq in Banking Products; Asset Products; Commodity Murabahah Liability Product; Real Economic Activity; Conclusion; Chapter 5 Deferred Payment Sale or Credit Sale
- Accounting Entries for Murabahah by Purchase OrdererAccounting Entries for a Bai al Inah Contract; Pricing of Deferred Sales under Murabahah, BBA, Inah, and Tawarruq; Modes of Payment of Spot Price and Deferred Price; How Is the Deferred Price Calculated?; Is Profit Mechanism Fixed or Floating?; Discounting Receivable of a Murabahah Financing Contract; Can Collateral Be Taken by the Seller?; Risk Treatment of Deferred Payment Sales; Credit Analysis and Credit Risk; Risk-Weightage Charges and Expected Losses; Risk Concentration; Fixed Income Portfolio; Conclusion; Chapter 6 Bai Al Wafa