بنك معلومات "معرفة" للاقتصاد والتمويل الإسلامي

By: Diagne, Mame Bamba. Etudes en Economie Islamique. Vol. 7, no. 1 (Jun. 2013), pp.99-117, 19 p.

Subjects: Alms tax; Economics; Islam; Islamic economics; The holy koran

By: Khutim, Bin Jididiah; Muldi, Jlasi. Etudes en Economie Islamique. Vol. 7, no. 1 (Jun. 2013), pp.71-96, 26 p.

Subjects: Bank liquidity; Financial intermediation; Islamic Banks; Islamic jurisprudence; Risk management

By: al-Ujayli, Wisam; Bin Gara, Zaynab. Etudes en Economie Islamique. Vol. 7, no. 1 (Jun. 2013), pp.31-70, 40 p.

Subjects: Banks; Financing; Islamic jurisprudence; Tunisia; Islam

By: Azzuzi, Dhikra; Latif, Azizah. Etudes en Economie Islamique. Vol. 7, no. 1 (Jun. 2013), pp.1-30, 30 p.

Subjects: Algeria; Arab Maghreb; Islamic jurisprudence; Risk management; Tunisia

By: Zahiri, Yahia. Dossiers de Recherches en Economie et Gestion. No. (s) (Jun. 2013), pp.87-105, 19 p.

Subjects: Finance; Financing; Management; Profits; ٌLeasing

Question: An Islamic bank wishes to provide financing of US $ 25 million to the customer for its medium to long-term working capital requirement for up to five years. The amount will be invested by the customer in its trading and ....

Auditors Inc: Ernst and Young al-Aiban, al-Osaimi and Partners (Kuwait); Rodl Middle East (Kuwait)
Source: Annual report : Consolidated financial statements 31 December 2012

Subjects: Annual reports; Auditors' reports

Question: Are you allowed to give money to pay off someone’s debt while knowing that part of that is likely to go towards paying off of interest ? The recipient of the financial help is a non-Muslim..

Subjects: Debt repayment; Islamic jurisprudence; Money; Usury

Auditors Inc: National Audit Chamber (Khartoum, Sudan)
Source: Annual report 2012.

Subjects: Annual reports; Auditors' reports

Question: What is the Islamic position on ‘Spread Betting’ ? Please find below two definitions given for this activity.From http://www.investopedia.com/terms/s/spreadbetting.aspDefinition of ‘Spread Betting’A type of speculation that involves taking a bet on the price movement of a security. A spread ....

Subjects: Gambling; Investments; Islamic jurisprudence; Stocks

Question: An Islamic bank has a charity fund which is comprised of Zakat (obligatory charity) from the bank’s shareholders (at 2.5 % per year), expunged income (income earned by the bank in certain transactions which were declared non-Shariah compliant by the ....

Auditors Inc: Ernst and Young (Kuala Lumpur, Malaysia)
Source: Annual report 2013.

Subjects: Accountants; Auditing; Financial markets; Islamic jurisprudence; Right to property

Monthly Monetary Statistics. Central Bank of Kuwait.; Economic Research Department Vol. 34, no. 5 (May. 2013), pp.46-47, 2 p.

Subjects: Islamic jurisprudence; Mutual funds; Statistics; Accounting; Kuwait

Monthly Monetary Statistics. Central Bank of Kuwait.; Economic Research Department Vol. 34, no. 5 (May. 2013), pp.41-41, 1 p.

Subjects: Islamic jurisprudence; Statistics; Debts; Inventories; Kuwait

Monthly Monetary Statistics. Central Bank of Kuwait.; Economic Research Department Vol. 34, no. 5 (May. 2013), pp.40-40, 1 p.

Subjects: Islamic jurisprudence; Mutual funds; Statistics; Debts; Kuwait

Monthly Monetary Statistics. Central Bank of Kuwait.; Economic Research Department Vol. 34, no. 5 (May. 2013), pp.39-39, 1 p.

Subjects: Islamic jurisprudence; Mutual funds; Statistics; Inventories; Kuwait

Auditors Inc: PricwaterhouseCoopers (Geneva, Switzerland)
Source: Annual report 2012.

Subjects: Annual reports; Auditors' reports

Donor award: Palestine

Subjects: Palestine; Banks; Corporations; Islam; Law

Question: The customer was provided with an Ijarah facility by the Islamic bank on financial lease basis with bullet payment at the end of the lease term. The lease term is coming to an end and the customer is unable to ....

Donor award: Alliance Bank Malaysia Berhad (Kuala Lumpur, Malaysia)

Subjects: Auditing; Islamic jurisprudence; Management; Securities; Stockholders

Auditors Inc: PricewaterhouseCoopers (Kuala Lumpur, Malaysia)
Source: Annual report 2013.

Subjects: Accountants; Auditing; Islamic jurisprudence; Professional ethics; Right to property

Question: -.

Subjects: Alms tax; Islamic jurisprudence

Question: I am getting a university grant, and a scholarship, should Zakat be paid on this ? if so, when should I pay it ? i.e. pay today and then wait for one Islamic calendar to pass by then pay again ?.

Subjects: Alms tax; Education; Islamic jurisprudence; Loans; Students

Question: I am getting a university grant, and a scholarship, should Zakat be paid on this ? if so, when should I pay it ? i.e. pay today and then wait for one Islamic calendar to pass by then pay again ?.

Subjects: Alms tax; Islamic jurisprudence; Scholarships

Question: The majority shareholder (holding 70 % of the shares) of a company wants to buy out the minority shareholder (holding the other 30 %) and is looking for finance from the Islamic bank. The bank is required to finance the ....

Question: -.

Subjects: Dwellings; Financing; Islamic jurisprudence; Money; Purchasing

Question: -.

Subjects: Endowments; Money; Usury

Question: -.

Subjects: Islamic jurisprudence; Usury

Question: The Islamic bank has been approached by a client to establish a letter of credit (LC) for the import of goods from another country with a request to finance the import under a Murabahah facility. The LC shall have the ....

Question: In principle, if you gift or lend someone some money that person is free to utilize that money in whichever way he / she feels even if you have given it for a stated purpose. The other person is not ....

Subjects: Debt repayment; Islamic jurisprudence; Loans; Usury

Question: Is paying off a person’s debt permissible if that debt was contracted for something deemed impermissible in Shariah ?.

Subjects: Debt repayment; Debts; Islamic jurisprudence

Question: Are two parties allowed to simply agree to an ‘option’ for both parties in the future ? for example, A agrees to an option with B that A may / may not buy something in the future. Likewise, B also ....

Subjects: Contracts; Islamic jurisprudence; Options (Finance); Purchasing; Sales

Question: Are two parties allowed to simply agree to an ‘option’ for both parties in the future? for example, A agrees to an option with B that A may / may not buy something in the future. Likewise, B also agrees ....

Subjects: Islamic jurisprudence; Options (Finance); Purchasing; Sales

Question: A buyer agrees with a property development company that they will pay the full price now for a house / flat now even though the property is still under construction. Once the house is complete, the buyer will then move ....

Subjects: Financing; Housing; Islamic jurisprudence; Real property

Question: A buyer agrees with a property development company that they will pay the full price now for a house / flat now even though the property is still under construction. Once the house is complete, the buyer will then move ....

Subjects: Contracts; Housing; Ownership

Question: As part of its routine business, an Islamic bank enters into a financial lease arrangement with its customers for a ready as well as an under-construction property.Being the owner of the property, how should the Islamic bank differentiate between the ....

Monthly Monetary Statistics. Central Bank of Kuwait.; Economic Research Department Vol. 34, no. 4 (Apr. 2013), pp.46-47, 2 p.

Subjects: Islamic jurisprudence; Mutual funds; Accounting; Kuwait; Statistics

Monthly Monetary Statistics. Central Bank of Kuwait.; Economic Research Department Vol. 34, no. 4 (Apr. 2013), pp.41-41, 1 p.

Subjects: Islamic jurisprudence; Debts; Inventories; Kuwait; Statistics

Monthly Monetary Statistics. Central Bank of Kuwait.; Economic Research Department Vol. 34, no. 4 (Apr. 2013), pp.40-40, 1 p.

Subjects: Islamic jurisprudence; Mutual funds; Debts; Kuwait; Statistics

Monthly Monetary Statistics. Central Bank of Kuwait.; Economic Research Department Vol. 34, no. 4 (Apr. 2013), pp.39-39, 1 p.

Subjects: Islamic jurisprudence; Mutual funds; Inventories; Kuwait; Statistics

Auditors Inc: PricewaterhouseCoopers (Kuala Lumpur, Malaysia)
Source: Financial statements for the financial year ended 31 December 2012.

Subjects: Auditors' reports; Financial statements; Islamic Banks; Islamic jurisprudence

Question: -.

Subjects: Education; Islamic jurisprudence; Loans; Students; Usury

Auditors Inc: Hoda Vasi Chowdhury and Co. (Dhaka, Bangladesh)
Source: Annual report 2012.

Subjects: Annual reports; Auditors' reports

Question: -.

Subjects: Income; Islamic jurisprudence

Question: This query is related to transfer of ownership to the bank before the bank finances a fleet of cars for its customer (a car dealer) under a Murabahah contract. The question is whether the formal registration of cars purchased by ....

Auditors Inc: KPMG Audit Plc (Birmingham, United Kingdom)
Source: Annual report and financial statement for the year ended 31 December 2012.

Subjects: Accounting; Auditing; Financial statements; Islamic jurisprudence; Social responsibility

Question: Respected scholars, further to the Al-Qalam Fatwa on the national Zakat foundation (NZF) dated 25th February 2013, please can the Al-Qalam panel advise as to how the panel is assured that NZF does indeed adhere to the requirements of the Fatwa ?.

Subjects: Alms tax; Islamic jurisprudence

Question: Mr Z is the owner of 80 % of a real estate property, along with Mr Y who owns 20 % of the same property. Mr Z is willing to acquire the full share of Mr Y and become the ....

Question: I have recently setup a SI pension plan account where I can manage the investment but the principal and the gains are not available to me till the age of 55. Is the investment value still Zakatable in the years leading up to age 55 ?.

Subjects: Alms tax; Islamic jurisprudence; Pensions

Question: An Islamic bank’s customer has asked it to extend Murabahah financing for the purchase of a boat, which will be completed and delivered by the manufacturer after a year. The customer will pay half of the 20 % down payment ....